Trasparenza e collaborazione nell’accertamento (verso un diritto tributario globale)

in the recent years, some events ov a certain relevance in tax law occurred. The press has given prominence to the assessment actions that have led the biggest multinational companies to recede from positions of considerable advantage in the tax area, long consolidated.In the European Uniont, a lot of infringement procedures aimed at challenging some EU Member States to violate the State aid rules for granting foreign companies favorable tax treatments. Moreover, a gigantic leak of information concerning confidential documents held by an important Panama law firm has had great resonance.This series of events, apparently heterogeneous, presents in reality a common matrix, which can be found in the remarkable development of international tax cooperation. in this complex environment, multilateralism is the most appropriate form to start a process of globalization of law that can reduce the gap to acceptable levels with respect to the now overwhelming globalization of economic phenomena.