Il fabbisogno nel territorio dell’agro romano. Un analisi sociologica

N. Ferrigni, P. Gramiccia, A. Micocci - Il territorio dell’Agro Romano, vasta zona rurale di difficile perimetrazione che circonda Roma, ha subìto negli ultimi cento anni cambiamenti epocali che ne hanno ridefinito contorni e attività. Il cambiamento della campagna romana, analizzato alla luce delle nuove forme di produttività e della ruralità, così come dei problemi ecologici e ambientali che hanno influito sulla fertilità del suolo, rappresenta il punto di partenza del lavoro qui presentato, che si sostanzia in un’indagine socio-economica realizzata dalla Link Campus University.

Il crowdfunding. Operatività e prospettive di sviluppo

Raffaele Galano - Uno degli effetti più visibili e delle conseguenze più profonde della negativa congiuntura economica, è stato la restrizione del credito e con essa un taglio drammatico delle fonti di finanziamento, in particolare per le PMI. Il crowdfunding è una modalità di finanziamento che consente a un'azienda non quotata di raccogliere dal pubblico, con strumenti on line, risorse finanziarie di debito e di capitale per sostenere l'innovazione e la crescita.

Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

Piergiorgio Valente - In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly evolving business and tax environment that is increasingly globalized and digitalized. In addition, tax avoidance legislation is increasingly being employed against aspects of non-compliance with the spirit of the law. The need for clear legislative drafting arises, therefore, as a necessary guarantee to prevent abusive interpretations.

Digital Revolution. Tax Revolution?

Piergiorgio Valente - What seemed like science fiction a few years ago is now science fact. This is referred to as the “Digital Revolution”. And this is evident in the next generation of high technology, which is no longer developing intelligent computers and cyborgs, but is seeking to surpass human beings by creating genuine artificial intelligence (AI).

McDonald’s Fiscal State Aid Clearance: Questions Still Pending

Piergiorgio Valente - Following three years of investigation, McDonald’s has been cleared from the charge that it received fiscal state aid from Luxembourg, by virtue of the European Commission’s concluding decision of 19 September 2018. Thus, the Commission seems to have closed one of the various fronts opened in the fiscal state aid area in the last five years, including cases like Apple, Starbucks and Engie. Yet, the war is much ampler and critical questions remain still pending.

Cyber-Diplomacy and Digital: Some Legal and Economic Aspects

Piergiorgio Valente - For thousands of years the human species was constrained to limit its activities and creativity in the planetary space. Today, the Digital Revolution has opened a new space: the cyber-space, removing the limits once and for all.

Competitive Taxation and Tax Competition: The Winner Takes it All

Piergiorgio Valente - What makes a tax system competitive? How can countries multiply the competitiveness of the existing system? These question-marks are attracting substantial research by today’s policy makers, at national and international level as well as by business lobbyists. Most importantly, their potential replies entail significant impact for taxpayers and the society in general.

The Italian Web Tax from a National and International Perspective

Piergiorgio Valente - To ensure taxation of digital business profits, Italy has introduced a web tax on digital transactions relating to a supply of services, sparking debate both domestically and internationally, since proposals are expected from the OECD and the European Union for coordinated solutions to the issue. This article provides an overview of questions that the Italian web tax has generated, concluding that Italy’s actions have set off alarm bells that should promote prompt cooperation internationally.

Taxless Corporate Income: Balance against White Income, Grey Rules and Black Holes

Piergiorgio Valente - The potential of globalization and digitization is clearly manifested in international taxation, currently undergoing a complete overhaul. A key factor driving the transformation is “stateless income”. Although this term is extensively used, its meaning is ambiguous. It might be said to comprise flexible income earned by multinationals or simple taxpayers through virtual or cyber transactions. Primary liability for its creation seems to lie with state legislators, who should hence act to remedy the situation.