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.
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