since the signing of the Treaty of Rome in 1957, we have seen the proliferation of a number of informs and initiatives on fiscal harmonization in the context of the European Union, but the results of fiscal harmonization have been quite uneven. The advances in the harmonization of indirect...

The present communication is based on two big sections. First of all we make a summary study about the process of economic globalization and fiscal systems. Next, we will face the present and new problem of electronic commerce taxability. The current process of economic globalization - although...