Transnational Tax Law: Problems and Perspectives

Tax law is, at present, at the crossroad of two opposite concepts: soveregnty and globalization. Although the former defends the power of each State to shape its tax systems, the latter is going to prevail, particularly as a consequence of the global economic crisis. Therefore, a new perception of tax norms, related to transnational phenomena, is going to appear, with regard both the substantial rules and the procedural ones. This new environment does not confine itself to the influence that supranational rules can exercise over the national legislators. Transnational norms and practices often produce directly their effects within the national borders, therefore raising several doubts with regard to the respect of the democratic principle and the taxpayers’ rights