Brevi riflessioni sulla evoluzione del concetto di “genuine link” ai fini della territorialità dell’imposizione tributaria tra diritto internazionale generale e diritto dell’Unione europea

The paper describes and comments the views expressed by scholars on the existence of a rule of customary international law regarding the jurisdiction to tax by a State as distinct between the jurisdiction to prescribe and jurisdiction to enforce. The paper finally reviews the application of such principle to the EU proposal for a financial transaction tax.