Global Taxation
16 Followers
Recent papers in Global Taxation
The article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how democracy is on the one hand required for legitimate taxation, and how on the other hand... more
The article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how, on the one hand, democracy is required for taxation to be legitimate, and how on the... more
Dünyanın içerisinden geçtiği dijital çağ ve onun getirdikleri/gerektirdikleri hali hazırda bir paradigma dönüşümünün önünü açarken Covid-19 pandemisinin ortaya çıkmasıyla beraber söz konusu dönüşüm daha da derin bir hal almıştır. Bu... more
La pandemia del COVID-19 irrumpió en un ya complejo escenario local, regional e internacional, profundizando los desafíos y acelerando los procesos de cambio. Promediando el 2021, las consecuencias del coronavirus se perciben con un... more
The author, in this article, discusses Article 14 of Legislative Decree no. 147/2015 ("Internationalization Decree"), through which Italy allows taxpayers to opt for a branch exemption in respect of the profits and losses of a foreign... more
La crisis por el COVID-19 podría ser la oportunidad para realizar una reforma fiscal mundial que beneficie a todos los países. La propuesta de un impuesto mínimo global a las empresas multinacionales planteado por el G7 fue anunciado como... more
The article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how democracy is on the one hand required for legitimate taxation, and how on the other hand... more
The main claim of this chapter is that planetary defense against asteroids cannot be implemented under a decentralized model of democratic global governance, as espoused elsewhere in this book. All relevant indices point to the necessity... more
En el libro ya no se trata de querer salvar al planeta, de convencer por el ecologismo y desde el ecologismo que también…el libro ahonda, aún más, en una palabra que lo dice todo: la justicia con el planeta, nuestra casa. La casa de todos... more