Tax avoidance of multinational enterprises, taxation of the internet economy, harmful tax competition among States, fiscal crisis of the welfare State. Such issues regarding international taxation and the digital economy are generally analyzed in an exclusive sectorial perspective. There are no orga...
Tax avoidance of multinational enterprises, taxation of the internet economy, harmful tax competition among States, fiscal crisis of the welfare State. Such issues regarding international taxation and the digital economy are generally analyzed in an exclusive sectorial perspective. There are no organic studies that examine the risk that this system could collide with the constitutional principles that western democracies have affirmed over time in matters of taxation. The book on “Tax Sovereignty and the Law in the Digital and Global Economy” intends to fill this gap. The main current models of international fiscal policies are examined and criticized in the book, and many innovative and sometimes “revolutionary” proposals are put forth. Among them, there is the coordination of the Destination-Based approach with the role of some specific digital assets (like user data) and the design of a framework for a possible futuristic tax phenomenon all internal to the world of internet. A specific evaluation of the role of the European Union is also carried out and the conclusion is that the model of the modern States appears unfailing for a fair tax project. Therefore, in the Third Millennium tax sovereignty of States deserves not to be overcome, but to be safeguarded and endowed with new juridical instruments beginning with the ones proposed in the book.
The monograph is enriched with a foreword by Antonio Baldassarre and with an afterword by Anders Hultqvist. Antonio Baldassarre (former Professor at LUISS University of Rome and Yale Law School) is Emeritus President of the Italian Constitutional Court and one of the most authoritative scholars of the relationship between globalization and democracy. Anders Hultqvist (University of Karlstad) has been among the first scholars to question the compatibility of the instruments used to tackle international tax avoidance with the founding principles of the democratic State.
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