La traduzione

Stefano Arduini, Elisa Medici - In questi anni si è molto allargato il novero delle scienze che studiano i fenomeni legati alle lingue e al linguaggio, e in parallelo si è arricchita notevolmente la riflessione sull’insegnamento delle lingue.

Quantification in ordinary language and proof theory

Abrusci, Vito Michele; Pasquali, Fabio; Retoré, Christian - This paper gives an overview of the common approach to quantification and generalised quantification in formal linguistics and philosophy of language. We point out how this usual general framework represents a departure from empirical linguistic data.

Proof Nets for Multiplicative Cyclic Linear Logic and Lambek Calculus

Maieli, Roberto; Abrusci, Vito Michele - This paper presents a simple and intuitive syntax for proof nets of the multiplicative cyclic fragment (McyLL) of linear logic (LL). The main technical achievement of this work is to propose a correctness criterion that allows for sequentialization (recovering a proof from a proof net) for all McyLL proof nets, including those containing cut links.

Analytic and synthetic in logic

Abrusci, Vito Michele - First, I will introduce the distinction between analytic and synthetic as a partition of propositions, proofs, programs and definitions, as an extension of the distinction between analytic categorical propositions and synthetic categorical propositions in ancient Logic.

A Geometrical Representation of the Basic Laws of Categorial Grammar

Abrusci, Vito Michele - We present a geometrical analysis of the principles that lay at the basis of Categorial Grammar and of the Lambek Calculus. In Abrusci (On residuation, 2014) it is shown that the basic properties known as Residuation laws can be characterized in the framework of Cyclic Multiplicative Linear Logic, a purely non-commutative fragment of Linear Logic.

The role of Financial Markets and how they can influence Corporate law

Oreste Cagnasso - Il diritto societario, e in particolare il diritto delle società di capitali, e la disciplina dei mercati finanziari sono strettamente correlati. Recentemente si è verificato nell’Ordinamento italiano un fenomeno opposto al fine di favorire il finanziamento delle P.M.I.

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).