Transnational route of the tax sovereignty

Abstract

The concept of tax sovereignty has a special projection in the transnational realm. The evolution undergone by the international tax sovereignty, make it necessary to study the validity of the traditional rules of International Tax Law. It must analyse the state enforcing the traditional principles of International Tax Law, in view of the important developments. It is an international discipline in constant evolution, but which, however, it has never been dogmatically well structured, hence the special importance of the analysis of the issues mentioned.