The paper describes and comments the views expressed by scholars on the existence of a rule of customary international law regarding the jurisdiction to tax by a State as distinct between the jurisdiction to prescribe and jurisdiction to enforce. The paper finally reviews the application of such principle to the EU proposal for a financial transaction tax.
|Titolo tradotto del contributo||[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|
|Numero di pagine||29|
|Rivista||RIVISTA DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Pubblicato - 2013|