The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.