Resumen
Even though international tax rules have been continuously analyzed since its origin under the spotlight of international tax planning, little or no attention has been paid to connecting factors as the basis of applicability of taxes. First of all, the development of nowadays connecting factors was largely based on the modification and adaptation of residence and source rules by courts and tax administrations to new situations fostered by globalization and free movement of capitals. As a consequence, current connecting factors were developed as a new set of rules and residence and source role was moved to its current function of general principles. Thus, our hypothesis is that the non-analytical way under which those rules were developed leads to current flaws and failures of international tax law. Secondly, international tax law jurisdictional principles were developed in a time were territorial and personal jurisdictions were predominant, while nowadays other principles such as protective and universal principles are accepted by international law. In that regard, our study also analyses if other jurisdictional bases can be introduced or are admissible in international tax law.
