The Global Minimum Tax is an international plan with the aim to establish a minimum taxation of 15% over the profit generated by Multinational enterprises. This project, elaborated by OECD and also regulated by a proposal of EU Directive, involves remarkable implications about the modern theory of the sources of law. Particularly, the relevant role of soft law in the International Tax Law modifies the traditional conception of sovranity of the State.
Il progetto di global minimum tax e la moderna teoria delle fonti del diritto tributario internazionale / Boria, Pietro. - In: RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE. - ISSN 1824-1476. - Anno 2021:3(2022), pp. 55-79.
Il progetto di global minimum tax e la moderna teoria delle fonti del diritto tributario internazionale
BORIA
2022
Abstract
The Global Minimum Tax is an international plan with the aim to establish a minimum taxation of 15% over the profit generated by Multinational enterprises. This project, elaborated by OECD and also regulated by a proposal of EU Directive, involves remarkable implications about the modern theory of the sources of law. Particularly, the relevant role of soft law in the International Tax Law modifies the traditional conception of sovranity of the State.| File | Dimensione | Formato | |
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