International Tax Fall on Tax Sustainability And Justice. 1923-2023: 100 Years of the League of Nations Report on Double Taxation

Authors

Giuseppe Marino (ed)
Università degli Studi di Milano
DOI: https://doi.org/10.54103/milanoup.243
Keywords: International taxation, Double taxation, Tax treaties, OECD, Global Minimum Tax

Synopsis

This volume collects the lectures delivered during the seminar series “International Tax Fall on Tax Sustainability and Justice”, held at the Faculty of Law of the University of Milan in Fall 2023, on the centenary of the League of Nations’ Report on Double Taxation (1923–2023). The lectures, entrusted to scholars of recognised academic and institutional standing, provide a historical, critical, and comparative analysis of the evolution of international tax law, with particular attention to the role of international organisations (OECD, United Nations), tax cooperation, and recent developments in the field of global minimum taxation.

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Author Biography

Giuseppe Marino, Università degli Studi di Milano

is Full Professor of Tax Law at the University of Milan, where he coordinates the Postgraduate Course in Corporate Tax Governance. He is a member of the BIAC Tax Committee at the OECD and a visiting professor at international universities. He is also a lawyer and CPA and founding partner of the firm Marino Ballancin e Associati.

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Published
September 26, 2025
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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ISBN-13 (15)
979-12-5510-326-4

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ISBN-13 (15)
979-12-5510-328-8

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