Piergiorgio Valente - On 12 September 2018, the Global Tax Advisers Platform (“GTAP”) issued the Ulaanbaatar Declaration, establishing 10 key priorities for GTAP in pursuing: - International cooperation among tax advisers; and - Optimisation of the national and international taxation framework.
Piergiorgio Valente - While data-centred business models are claiming an ever-growing share of worldwide revenue, regulatory efforts to identify proper tax rules for the relevant activities are intensifying. It is questionable whether or not the proposals currently on the table capture the distinctive features of the data economy. The formulation of appropriate tax rules requires a thorough understanding of the mechanics of data processing activities and due consideration of the difference between information, which is an intangible asset, and tangible assets.
Piergiorgio Valente - Geopolitics has been defined as ‘great power competition over access to strategic locations and natural resources’. In essence, it focuses on the impact of geography on international political relations and vice versa.
Piergiorgio Valente - It is already ten years that the bitcoin is on the market; and twenty years from the primary conception by Wei Dan of a currency exploiting cryptography. Yet, only today is the bitcoin on the main headlines of daily newspapers and TV newscasts all around the world and its value fluctuations closely monitored on a number of websites. If a couple of years ago virtual currencies were a topic for policy-making elites, nowadays they have reached all classes, irrespective of profession and interests.
Piergiorgio Valente - The European Commission published ‘Guidelines for a Model for A European Taxpayer’s Code’. The Guidelines seek to clarify taxpayers’ fundamental rights and obligations in the EU while proposing best practices for their enhancement. The European initiative follows several international ones to the same end. Their comparison reveals the Guidelines’ rather restricted scope. Although they constitute a step forward, they fall short of their potential, demanding further steps to ensure due protection of taxpayers’ rights.
Piergiorgio Valente - The international tax framework is being overhauled to keep pace with a business environment transformed by the globalization’s and digitalization’s forces. This transition period is a challenge and an opportunity. Fiscal policy is a priority worldwide and key concern in this year’s G7 Summit. The 10 Key Priorities in this area were presented in a special Forum held under the auspices of the Italian G7 Presidency to give voice to Academia and Research. Inherent ultimate purpose of sound fiscal policy is the achievement of sustainable economic growth and widespread prosperity in a system worthy of people’s trust.
Piergiorgio Valente - EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike.
Gianluca Faella - A differenza di altre aree del diritto della concorrenza, che incorporano espressamente una teoria delle efficienze, in molti ordinamenti le norme su abuso di posizione dominante e monopolizzazione non contemplano giustificazioni o deroghe fondate sulle virtù efficientistiche delle condotte unilaterali.
Maurizio Melani - Analisi delle implicazioni per gli sviluppi politici, economici, di sicurezza e ambientale ai livelli globale e regionale, della produzione, del trasporto, della fornitura e del consumo di energia. Esame degli interessi strategici e dei comportamenti dei maggiori attori, delle politiche internazionali durante le diverse fasi delle rivoluzioni industriali e tecnologiche e delle relazioni di potere che ne sono derivate, nonché degli sviluppi nella consapevolezza e nelle conseguenti azioni in merito agli effetti dell’impiego delle diverse fonti di energia sui cambiamenti climatici in corso.
Veronica Scuotto, Manlio Del Giudice, Elias G. Carayannis - The combination of knowledge and innovation has become a cornerstone among knowledge and labour intensive enterprises. A growing number of enterprises are defined as knowledge intensive entrepreneurship ventures that have been widely studied in relation to their eco-system.