CFE President Piergiorgio Valente publishes article on Geotaxation
CFE President Piergiorgio Valente has had an article published on Intertax, a periodic publication of Kluwer Law International which provides analysis on international tax law. In the article entitled “Geotaxation and the Digital: Janus in the Mirror”, the CFE President spoke about the development of the international tax scenario and how it reflects on the modern geotaxation.
Regarding the tax relations and geographical factors , Piergiorgio Valente said: “Geotaxation focuses on international tax relations and their development under the influence of geographical factors, considering, for example, collaborations among states, the international impact of national or local tax policies etc. Today geotaxation is required to expand to new spaces, where human activity is evolving, such as the cyberspace. Different from all other geo-tax subjects, cyber-reality is challenging established social structures and norms and international relations, including in the tax area. On these premises, this article explores the changes that cyberspace and modern geotaxation imply for the state and the potential development of the international tax scenario. ”
Please find the complete article below.