International taxation occurs when a sovereign State asks for money to finance public expenses from its own taxpayers on their worldwide ability to pay, as well as from foreign taxpayers on their ability to pay that is located inside its territory. Once the Philosophy, Politics and Economics (PPE) of International Taxation is set and the ability to pay is ready to be captured (alternatively as wealth, income and/or consumption), the needs of international tax law appear.

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International Taxation as International Law

  • Giuseppe Marino

摘要

International taxation occurs when a sovereign State asks for money to finance public expenses from its own taxpayers on their worldwide ability to pay, as well as from foreign taxpayers on their ability to pay that is located inside its territory. Once the Philosophy, Politics and Economics (PPE) of International Taxation is set and the ability to pay is ready to be captured (alternatively as wealth, income and/or consumption), the needs of international tax law appear.