The present study primarily establishes a meta-textual framework concerning the public-private partnership, emphasizing in a comparative manner the definitions offered by the international doctrine and the relevant public entities.Moreover, in order to better describe the singular character of this type of collaboration, we shall schematically present its generic features in regard to the different applications that appear in cont...

The first part of this article represents a general inquiry concerning double taxation and its avatars on the global market. First, it shows the mechanisms and phenomena which made double taxation a world-spread economical “evil” and the subtle ties which bind it to the concept – and reality – of tax competition. In this context, we present the historical genesis of double taxation – starting with its medieval roots – and indicate a tax...