Valentina Re - In the contemporary media landscape the opening title sequence continues to provide its traditional, paratextual function by introducing a storyworld, orienting the spectator, and managing expectations. Moreover, it consolidates other functions while nevertheless assuming new ones.
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.
Piergiorgio Valente - On 12 September 2018, the Global Tax Advisers Platform (“GTAP”) issued the Ulaanbaatar Declaration, establishing 10 key priorities for GTAP in pursuing: - International cooperation among tax advisers; and - Optimisation of the national and international taxation framework.
Piergiorgio Valente - While data-centred business models are claiming an ever-growing share of worldwide revenue, regulatory efforts to identify proper tax rules for the relevant activities are intensifying. It is questionable whether or not the proposals currently on the table capture the distinctive features of the data economy. The formulation of appropriate tax rules requires a thorough understanding of the mechanics of data processing activities and due consideration of the difference between information, which is an intangible asset, and tangible assets.
Valentina Re - This chapter aims to analyze world-making practices in transmedia narratives and how viewers are engaged in these practices through the discussion of two narrative strategies, namely trompe-l’œil and metalepsis, as they are used in the TV show Supernatural (The WB/The CW 2005 resent) and in the works produced by its fan base.
Piergiorgio Valente - Geopolitics has been defined as ‘great power competition over access to strategic locations and natural resources’. In essence, it focuses on the impact of geography on international political relations and vice versa.
Piergiorgio Valente - It is already ten years that the bitcoin is on the market; and twenty years from the primary conception by Wei Dan of a currency exploiting cryptography. Yet, only today is the bitcoin on the main headlines of daily newspapers and TV newscasts all around the world and its value fluctuations closely monitored on a number of websites. If a couple of years ago virtual currencies were a topic for policy-making elites, nowadays they have reached all classes, irrespective of profession and interests.
Re Valentina - The main purpose of the chapter is to show how the concepts of formal and informal economies may represent very important theoretical tools, which can provide new perspectives on digital piracy research.
Piergiorgio Valente - The European Commission published ‘Guidelines for a Model for A European Taxpayer’s Code’. The Guidelines seek to clarify taxpayers’ fundamental rights and obligations in the EU while proposing best practices for their enhancement. The European initiative follows several international ones to the same end. Their comparison reveals the Guidelines’ rather restricted scope. Although they constitute a step forward, they fall short of their potential, demanding further steps to ensure due protection of taxpayers’ rights.
Piergiorgio Valente - The international tax framework is being overhauled to keep pace with a business environment transformed by the globalization’s and digitalization’s forces. This transition period is a challenge and an opportunity. Fiscal policy is a priority worldwide and key concern in this year’s G7 Summit. The 10 Key Priorities in this area were presented in a special Forum held under the auspices of the Italian G7 Presidency to give voice to Academia and Research. Inherent ultimate purpose of sound fiscal policy is the achievement of sustainable economic growth and widespread prosperity in a system worthy of people’s trust.