Autore: Piergiorgio Valente
Tipologia: Articolo in rivista
Titolo rivista: Bulletin for International Taxation IBFD
Numero/Volume: Vol.72 – No.4a/Special Issue
Anno pubblicazione: 2018
ISSN : 2352-9202
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).
The Digital Revolution has given rise to new ways of doing business. Taxation and law, in general, cannot remain unaffected. New rules are vital to regulate the new realities and to ensure smooth coexistence in new environments. With regard to international taxation, a significant worldwide effort has been, and is being, made to deal with the extent and nature of the implications of the aforementioned scenario and to provide appropriate responses.