When I decided to write this book, I was not fully aware of the reason why I was doing so. During the entire year spent in writing it, however, I had the opportunity to reflect upon its benefits for my professional maturity. First of all, this book has enabled me to write a sort of balance sheet of the first decade I have devoted to the study of corporate taxation. Quite surprisingly I have realized that there has been at least a minimum of coherence in my research. More importantly, however, I have realized the full meaning of Socrates’ well-known motto: "I am the wisest man alive, for.
