Erosione della base imponibile, spostamento dei profitti e competizione fiscale internazionale.

The work describes the fiscal competition in current times, starting by analyzing the outcomes of globalization. It provides a definition and practical examples of tax havens and preferential tax regimes, as well as some guidelines the Organization for Economic Cooperation and Development has worked on to fight these systems. In chapter three, the focal point changes and becomes the global minimum tax, base erosion, and profit shifting. The thesis concludes with a brief analysis of the case of Fiat Chrysler Automobiles.