Il soft law internazionale nel Diritto finanziario

The aim of this article is to offer a general overview about how the Globalization ischanging the evolution of the National Public Financial Systems. In fact, Financial Law– either for expenditures or for revenues – is not more a domestic topic. Accordingwith the globalization of the economic and social relationships, the classical expendingand taxing powers, nowadays, are not possible to be exercised under the sole sovereigntyof National Parliaments and Governments.A lot of financial rules, finally adopted by the States, arrive to their legal systemsthrough soft law instruments produced on international, public and even private,institutions. The analysis of this phenomenon is here tackled with three practicalexamples: the so-called cooperative compliance approach to the tax relationshipsbetween States and taxpayers, particularly multinational enterprises (sec. 2); theTransfer Pricing regulations (sec. 3); and the Public Debt Measurement in EuropeanUnion (sec. 4).