Autore: Piergiorgio Valente
Tipologia: Articolo in rivista
Titolo rivista: Kluwer International Tax Blog
Anno pubblicazione: 2019
ISSN: 0165-2826
Abstract:
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.
Cyber-space is understood as a virtual world, a notional environment existing in and due to the network of telecommunication technologies. Although untouchable; it interacts with the physical world in the most dynamic manner with material consequences in the latter. The distinctive features of the cyberspace, deriving from its virtual nature, include:
- the lack of physical borders and hence also of national frontiers;
- the lack of distance or unification of physical space, meaning potential multiple presence of the event in any number of physical locations;
- the nullification of time, since any event can happen in zero-time with a simple click and expanded impact;
- anonymity or potential anonymity through the creation of profiles (even multiple ones) by the users.