This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy.In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the int...

Il libro raccoglie un’ampia selezione di saggi che gli studiosi del diritto tributario hanno elaborato, nell’anno della pandemia, in tema di impatto della crisi sanitaria sul sistema economico e tributario, di principali strumenti di sostegno fiscale approntati dalla legislazione emergenziale e di prospettive di riforma.All’interno del volume sono affiancati studi di respiro sistematico sulla politica fiscale nel nostro Paese e nell’Unione Europea, nella fase pandemica e post-pandem...

In its brief existence, Rosarium Publishing has worked hard in “introducing the world to itself” through groundbreaking, award-winning science fiction and comics. In combing the planet to find the best in each field, Rosarium's own Bill Campbell has found a fellow spirit in Italian publisher, Francesco Verso. Borrowing from the fine tradition of American underground dance labels introducing international labels' music to the people back home, Rosarium brings to you Future Fiction: New Dime...