International Tax Law

This fourth edition – revised and updated with the latest developments at national level (legislative decree 27.12.2023, n. 209 implementing the International Tax Reform) and international level (BEPS 2.0) until 31 December 2023 – maintains the theoretical-practical approach to the topics covered in the manual, allowing for an easier understanding of international tax law in compliance with the scientific methodology for the study of this subject. The numerous references to the European tax law manual facilitate the parallel study of the international and European aspects of tax law.