Farri francesco (45 risultati)

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Paperback. Condizione: New. This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.…

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Condizione: New. 2022. 1st Edition. Paperback. . . . . .

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Paperback. Condizione: Brand New. 176 pages. 9.19x6.13x0.43 inches. In Stock.

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Condizione: New. Francesco Farri is Associate Professor of Tax Law and works as Academic Fellow at Bocconi University of Milan. He holds a Ph.D degree in Economy and Business Law from La Sapienza University of Rome and has carried out research periods at Yale University.

Brossura. Condizione: new. A cura di Mauro Ronco e Francesco Farri. Radda in Chianti, 2026; br., pp. 368, cm 11,9x18,1. (Universale). Il volume raccoglie gli atti del primo convegno svolto in ricordo del Prof. Avv. Ferrando Mantovani, insigne penalista, criminologo, bioeticista e avvocato. Attraverso una lettura multilivello, che unisce saggi giuridici e ricordi personali degli autori, gli scritti raccolti nel volume mirano a ricostruire la centralità che il valore inalienabile della persona umana ha avuto nel pensiero di Mantovani, costituendo chiave di interpretazione di fondo di tutte le categorie giuridiche. In tal modo, l'opera di Mantovani rappresenta un punto di riferimento fondamentale in materia di bioetica giuridica e rivela un metodo rigoroso e moderno per riaffermare la verità sulla persona umana nell'attuale contesto di crisi della giuridicità e di progressiva sostituzione dell'oggettività del diritto con il soggettivismo dell'arbitrio. L'opera di Mantovani costituisce, dunque, un manifesto per quella rinascita dei valori più profondi dell'umanesimo giuridico di cui la nostra società ha tanto bisogno e che occorre riscoprire e attuare pienamente. Libro. …

Paperback. Condizione: New. This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.…

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