The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.
Academic Fellow at “Bocconi” University of Milan and qualified Associate Professor of Tax Law. He holds a Ph.D degree in Economy and Business Law from "La Sapienza" University of Rome and has carried out research periods at Yale University Law School and at the Universities of Münster and Stockholm. He has published over seventy scientific works, among which three monographs, and is member of the editorial board of primary importance scientific reviews. He works as tax law barrister and has served as juridical consultant for the Italian Government.