The European Borders: a Tax Perspective.

This year, they team up with the Law Institute of the University of San Marino to explore the boundaries of the Union in the wake of new associations (Andorra and San Marino) and accession, in the years to come.

Borders are protected by armies, police, and taxes, too!

The latest developments in international relations (US, China, India) show that the concept of warfare and conflict have evolved into more sophisticated and attrition-based formula, very often affecting the balance of the state with dramatic financial aspects.

Customs and customs taxation are used to protect the State and enforce the law. It is necessary for the states to have a common approach to external threats, and this mindset must be accepted by everyone, from the largest to the smallest.