N.Ferrigni, R.Massucci - Una ricerca di natura sociologica che ha avuto come obiettivo quello di verificare e prendere atto della significativa trasformazione che negli ultimi anni ha interessato il mondo della tifoseria. Quest’ultima è infatti cambiata nella struttura, nell’organizzazione e nelle modalità di inneggiare alla propria squadra del cuore.
Valentina Re - L’articolo intende discutere come il cinema (in particolare quello di Todd Haynes) e la serialità televisiva (in particolare il caso di Mad Men) degli ultimi decenni abbiano ripreso, attualizzato, rielaborato i melodrammi realizzati a Hollywood da Douglas Sirk e, quindi, le categorie di family e woman’s melodrama che proprio in relazione (seppur non esclusiva) all’opera di Sirk la critica accademica ha elaborato.
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.
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).
Piergiorgio Valente - International taxation is undergoing the most tremendous overhaul of the last 100 years. New standards have been identified at international level, bilateral tax treaties are re-negotiated in a multilateral context, discussions are ongoing on the next changes.
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.
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.
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.
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.
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.