After some background on the current context in which the concepts of territoriality in the formal and material sense are situated, the paper examines the national and international guidelines that have developed to meet the new challenges of territoriality, and then concludes on the approach of substantial preservation of the status quo adopted by the ltalian law for the tax reform.
Presupposto e territorialità nel futuro sistema impositivo / Melis, Giuseppe. - In: RASSEGNA TRIBUTARIA. - ISSN 1590-749X. - 4(2023), pp. 813-829.
Presupposto e territorialità nel futuro sistema impositivo
Giuseppe Melis
2023
Abstract
After some background on the current context in which the concepts of territoriality in the formal and material sense are situated, the paper examines the national and international guidelines that have developed to meet the new challenges of territoriality, and then concludes on the approach of substantial preservation of the status quo adopted by the ltalian law for the tax reform.File in questo prodotto:
File | Dimensione | Formato | |
---|---|---|---|
243-2023-Melis Rassegna tributaria-Presupposto e territorialità.pdf
Solo gestori archivio
Tipologia:
Versione dell'editore
Licenza:
Tutti i diritti riservati
Dimensione
7.54 MB
Formato
Adobe PDF
|
7.54 MB | Adobe PDF | Visualizza/Apri |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.