Working papers

Tax Havens and Exchange of Information: Is Uncooperative Behaviour a Violation of International Law?

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The present paper scrutinises whether the uncooperative attitude of some jurisdictions and their refusal to exchange information for tax purposes can be considered as a violation of international law, in terms of internationally wrongful acts. To that purpose an analysis of the main provisions contained in the Project of Articles on the Responsibility of States […]

Working papers

Border Tax Adjustments and Environmental Protection: the Role of Taxes and the GATT Limits

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Also available on the SSRN website In recent decades environmental protection and more generally global warming have attracted great political concern. In this respect taxes can be some valid governmental tools to pursue specific environmental purposes, as well as to create incentives to change unsustainable patterns of production and consumption into “green” ones. This paper […]