market, emphasises the role of the market in the European tax policies. The Author also points out that an European policy focused only on neutrality
person for treaty pruposes ando of beneficia owner, under the hypothesis that there is non personification of trust fund. It is also discussed an
taxation, the State of residence may decide, being entitled to do so, to insert in a convention a provision addressed to avoid also the economic double
diffusion of reputation and allows punishment of not cooperating people. Human beings follow social norms also in not repeat relations. Indeed, human