Come citare
Cavalier, G., & Di Nuzzo, R. (2020). New Technologies and Tax Law. Studi Urbinati, A - Scienze Giuridiche, Politiche Ed Economiche, 70(3-4), 207–218. https://doi.org/10.14276/1825-1676.2241
Received 2020-07-05
Accepted 2020-07-05
Published 2020-07-05
Accepted 2020-07-05
Published 2020-07-05
Abstract
Summary: 1. Introduction. Digital Law, AI Law, and Blockchain: does it matter? – 2. The role of Tax Law within the “Web 2.0”. – 3. Theoretical and fundamental issues: tax treaties and the concept of permanent establishment. – 4. Cryptocurrencies: what’s next? – 5. Conclusions.
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