The impact of globalization on Tax Law

Abstract

This paper aims to demonstrate the impact that economic globalization has, currently, on the Tax Law. Subsequent to the choice of developing this theme, as pertinent today, is our interest to understand how, thanks to increasingly larger international economic and trade policies, this area of law traditionally included in Public Law earns Private Law outlines today through features unthinkable not long ago, and are an affront to certain sovereign values of the various States. Indeed, autonomy of the tax legislator seems threatened by the adaptations that States promote, with a view to adapt to a constant and irreversible economic globalization. New challenges are posed by a society lavish in new developments and the legislator needs to find effective solutions to the new realities.