TY - JOUR AU - Grau Ruiz, María Amparo PY - 2024 SN - 1824-1476 UR - https://hdl.handle.net/20.500.14352/129991 T2 - Rivista Di Diritto Tributario Internazionale, International Tax Law Review AB - Legislators in many jurisdictions have made some efforts in the tax field to develop and support circular economy patterns aligned with the Sustainable Development Goals hereto. However, these relatively recent legislative efforts have often been... LA - eng M2 - 93 PB - Sapienza Università editrice KW - Circular economy KW - Taxation KW - Incentives KW - Coordination KW - Territorial limits KW - Matching TI - Closing regulatory tax gaps for territorially enhanced circular economies TY - journal article ER -