The principles of territoriality and globality of tax in France

Les principes de territorialité et de mondialité de l’impôt en France

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: The principle of territoriality of the tax, corrected by exceptions of globality, nevertheless reveals the weaknesses, even the obsolescence of the fiscal pegging rules confronted with the economic and technological changes of contemporary societies.

Date: 2020-09-01
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Published in Revue française de finances publiques, 2020, 151, pp.31

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