In the first part of the paper we present and discuss the new legislation, on both local taxes and the Internal Stability Pact, enacted in Italy between September 2006 and December 2007. The most important aspects concern: the “thawing” of the income surtax levied by local government; the...

Multinational corporations’ competitiveness is an extremely complex notion due to the fact that at the present moment this sort of companies represents continuously moving economic entities given the internationalisation process and the swift to using global strategies.