INTERNATIONAL TAX LAW IN THE ITALIAN LEGAL SYSTEM

The first part of the book provides a systematic overview of the sources of international tax law and their interpretation, including a specific review of the main aspects of European tax law. The second part analyses the Italian rules concerning income taxation of residents and nonresidents, the domestic rules to combat international tax avoidance and evasion, the territoriality of VAT and international trade taxation for the purposes of this tax, and finally the main institutions of customs law.