Taken from my lectures as a Teaching Fellow in International Law, these reflections highlight how State sovereignty and International Law are profoundly influenced by globalization, economic integration and digital technologies, raising fundamental questions about global governance, State autonomy and the adaptation of legal structures to new economic and technological realities.

Part VIII

To conclude

Globalization and technological advancement have stripped States of significant portions of sovereignty, undermining their ability to independently exercise legislative power, a fundamental aspect in tax regulation. Cyberspace eradicates physical barriers, making borders permeable and creating spaces unregulated by any State authority, floating between the territorial realities defined by countries. This gives rise to de-territorialised digital environments, characterized by a widespread lack of physical tax identity and the virtualization of tax bases, escaping traditional tax logic. In this context, profits generated beyond national borders become nearly unreachable for State taxes. Thus, the internet is configured as a lawless territory, where State sovereignty seems to lose its grip, leaving room for a new order to be built. While the State attempts to maintain control over the remnants of sovereignty eroded by the digital, projecting them onto static taxpayers, mobile incomes, and capitals benefit from the elimination of geographical distances thanks to technology, moving silently and without leaving tangible traces.
The advent of the internet has posed new challenges to State taxation, pushing towards an adaptation of sovereignty principles to the dynamics of e-commerce. Internationally, efforts have been made to create a uniform legal framework that balances the fiscal needs of States with the development of digital commerce, through international cooperation and the renegotiation of traditional tax principles.
The issue of regulating the web legally calls for a radical change in perspective, rising above the earthly and traditional conceptions of law and its violation. Globalization challenges the linearity of legal thought, inviting a vertical reflection that can accommodate the complexities of the digital world. In this scenario, the law takes on a new dimension, seeking to give shape and limits to transgression, distinguishing itself from a purely moral approach and trying to establish a balance between the fluidity of digital relations and the need for a legal order that can regulate them effectively.