International integration, the increasing global dimension of markets and technological progress together with the diffusion of e-commerce and of harmful tax practices are likely to affect both the ability of countries to collect taxes and the distribution of the tax burden. The article examines how the OECD and the United Nations deal with these challenges to the traditional governmental principles on taxation. SOMMARIO: 1. Introduzione 2. L’OECD e l’e-commerce 3. L’OECD a fronte delle cd. harmful tax practices 4. Le Nazioni Unite e l’International Tax Organization 5. Conclusioni.
L’OECD e le United Nations di fronte ai problemi globali della tassazione
VITERBO, Annamaria
2003-01-01
Abstract
International integration, the increasing global dimension of markets and technological progress together with the diffusion of e-commerce and of harmful tax practices are likely to affect both the ability of countries to collect taxes and the distribution of the tax burden. The article examines how the OECD and the United Nations deal with these challenges to the traditional governmental principles on taxation. SOMMARIO: 1. Introduzione 2. L’OECD e l’e-commerce 3. L’OECD a fronte delle cd. harmful tax practices 4. Le Nazioni Unite e l’International Tax Organization 5. Conclusioni.File in questo prodotto:
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