La soggettività tributaria nell'ordinamento internazionale

The essay aims at addressing the effect of international tax law on the concept of tax subjectivity. The investigation conducted, which ranges from permanent establishments to groups of companies, from the global minimum tax to C.F.C., highlights that, in this subject, cases of divergence in the attribution of subjectivity occur more frequently with respect to civil law and, sometimes, also with respect to internal tax law. Furthermore, cases of destructuring or decomposition of subjectivity are multiplying, giving rise to phenomena of “imperfect subjectivity” or “quasi-subjectivity”, i.e. of segmentation between different subjects of the bundle of subjective legal situations in which the participation to public expenses translates into and which, normally, are referred to a single individual. Such an expansion, atypicality and decomposition of subjectivity may sometimes be in contrast with principles of rationality and ability to pay and leads us to believe that the configurability of a unitary taxable subject according to the classic standards, arguably still prevalent in internal tax law, is now outdated