Griziotti, Benvenuto Keywords: Aliens | Fiscal law | Double taxation | Mots clefs: Etrangers | Droit fiscal | Imposition (double) | ABSTRACT Benvenutto Griziotti explains in the introduction to his course that the problem of taxation of foreigners, considered from the theoretical and practical point of view, raises two essential questions. On one hand, it is necessary to determine the tax capacity of foreigners and to indicate the rules expressing it with regard to various types of taxes. On the other hand, it is nec…