Piergiorgio Valente - The release of the Multilateral Instrument constitutes an important step towards the most significant re-write of international tax rules in a century. It is the multilateral convention enabling the simultaneous amendment of more than 3,000 existing bilateral conventions for the avoidance of double taxation.
Ingrosso, A., Volpi, V., Opromolla, A., Sciarretta, E., Medaglia, C. M. - Smart TVs offers new possibilities of interaction, due to the peculiarity of the device and the presence of apps. However, more usability studies on Smart TV apps are needed in order to improve the quality of the user interfaces.
Piergiorgio Valente - EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike.
Sciarretta, E., Ingrosso, A., Volpi, V., Opromolla, A., Grimaldi, R. - In this paper, the authors support the idea that tablet is the ideal tool to assist and enhance the elderly living by providing them with value-added services. Currently the risk is that a poor design interface may exclude this substantial part of the population from using useful technologies because of their specific age category requirements.
Sciarretta, E., Ingrosso, A., Carriero, A. - In this paper, the authors analyze the state of the art of digital publishing, with particular attention towards what is going on in Italy, and investigate eBooks’ accessibility features, in order to understand whether this growing phenomenon may represent a resource and a possibility of inclusion for all individuals, regardless of their (dis)abilities, their needs and their interests, and how to make this possible.
Sciarretta, E., Benedetti, F., Ingrosso, A., Grimaldi, R. - The chapter investigates the impact that new television sets, called Smart TV, can have on the e- Health and Telemedicine area. The potential of this technology makes possible to be directly connected to users and patients at home with a wide range of information and services.
Gianluca Faella - A differenza di altre aree del diritto della concorrenza, che incorporano espressamente una teoria delle efficienze, in molti ordinamenti le norme su abuso di posizione dominante e monopolizzazione non contemplano giustificazioni o deroghe fondate sulle virtù efficientistiche delle condotte unilaterali.
Grimaldi, R., Opromolla, A., Parente, G. A., Sciarretta, E., Volpi, V. - In discussing the city suitability to people’s needs, generally a special attention has been given to people with special needs, e.g. the elderly. In this sense, most of the research about accessible cities has focused on the architectural design of public spaces, aiming at ensuring the access to urban places through the removal of architectural barriers.
Gianluca Faella - The role of efficiencies in abuse cases is far from satisfactory. The distinction between the finding of anticompetitive foreclosure and the subsequent assessment of possible efficiencies is in many cases artificial. Furthermore, the strict conditions identified by the Commission and EU Courts do not leave much scope for efficiency arguments in abuse cases.
Gianluca Faella, Marco D'Ostuni, Manuela Becchimanzi - The paper provides an extensive analysis of the main developments in (i) the regulatory framework and (ii) competition law enforcement, in the technology, media and telecommunications sectors.