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Intemational cOnferel1Ce - Rome 25-26 March 2002
International conference on: "Comparative tax law: methods,
applications and international guidelines" (Rome, 25-
26 March 2002) (')
The Italian "Scuola Superiore dell'Economia e delle Finanze", in co-operalion
with Ihe Universily "La Sapienza" 01 Rome, Ihe "Seconda Universilà"
01 Naples, Ihe University Bocconi 01 Milano, Ihe University 01 Torino, Ihe European
Tax School and Ihis Revue, organizes an inlernalional conlerence ono
"Comparative tax law: methods, applications and international guidelines".
The purpose 01 Ihis conlerence is lo look at comparalive tax law Irom Ihe
viewpoinl 01 methodology and applicalion, in Ihe European Union specilic
area. Such an analysis would prove lo be parlicularly uselul in lerms 01 the
inlernalional bodies involved such as OECD, WTO elc .. In this respect Ihe
conlerence will be developed in Ihree workshops:
- Workshop I: Comparative Tax Law Methods;
- Workshop Il: Applications in Comparative Tax Law;
- Workshop III: The use of comparative methods in international
bodies and the EU_
1_ Generai introduction
WORKSHOP I
Workshop I inlroduces the mai n Ihemes 01 Ihe conlerence locusing on
tax law comparalive methodologies and patterns.
2. Methodology
The Ihemes on which Workshop I reports will locus are :
Globalizalion and inlernalionalizalion in economics led lo Ihe need lor a
coherenl and extensive body 01 lax law rules and principi es so Ihal it can be
inlerred Ihal Ihere is a unilary Iheory 01 transnalional laxalion.
Side by side wilh a legai Iheory based on Ihe principle 01 "domeslic" or
nalional laxalion, a separale body 01 Iransnalional rules has developed lo
avoid double laxalion. Transnalional rules always need lo be based upon
common lax concepls emerging lrom comparalive analyses.
C") This presentation has been prepared by the Scientific Committee of the Congress,
composed by Prot. Fabrizio Amatucci, Carlo Garbarino, Gaetano Liccardo, Giovanni Puoti,
Franco Roccatagliata, Claudio Sacchetto, Pietro Selicato, Gennaro Terracciano, Elisabetta
Zuanelli.
RI\'lSTA DI DIRmO TRIBCTARIO INTER'IAZIONALE 312001