Brevi riflessioni sulla evoluzione del concetto di “genuine link” ai fini della territorialità dell’imposizione tributaria tra diritto internazionale generale e diritto dell’Unione europea

Translated title of the contribution: [Autom. eng. transl.] Brief reflections on the evolution of the concept of "genuine link" for the purposes of the territoriality of taxation between general international law and European Union law

Guglielmo Maisto

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Economics, Econometrics and Finance