{"id":746,"date":"2024-04-19T17:15:45","date_gmt":"2024-04-19T15:15:45","guid":{"rendered":"https:\/\/www.girelli.eu\/osservazioni-intorno-allimposizione-sullimpresa-digitale\/"},"modified":"2024-06-13T14:19:40","modified_gmt":"2024-06-13T12:19:40","slug":"observations-concerning-the-taxation-of-digital-companies","status":"publish","type":"post","link":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/","title":{"rendered":"Observations concerning the taxation of digital companies"},"content":{"rendered":"\n<figure class=\"wp-block-image alignleft size-medium\"><img fetchpriority=\"high\" decoding=\"async\" width=\"227\" height=\"300\" src=\"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf-227x300.jpg\" alt=\"\" class=\"wp-image-752\" srcset=\"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf-227x300.jpg 227w, https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf-774x1024.jpg 774w, https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf-768x1016.jpg 768w, https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg 800w\" sizes=\"(max-width: 227px) 100vw, 227px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The goal of this essay is to analyze the provisions of law currently in force in Italy with ref- erence to the taxation of digital companies and verify whether or not the afore said provi- sions are satisfactory. In this regard, the Author examines the Italian provisions and tries to assess if some better options could be found to the aim of being more effective and conclu- sive especially with reference to the connection between the extent of the taxation and the real wealth of the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Read full article<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The goal of this essay is to analyze the provisions of law currently in force in Italy with ref- erence to the taxation of digital companies and verify whether or not the afore said provi- sions are satisfactory. In this regard, the Author examines the Italian provisions and tries to assess if some better options [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-literature"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario\" \/>\n<meta property=\"og:description\" content=\"The goal of this essay is to analyze the provisions of law currently in force in Italy with ref- erence to the taxation of digital companies and verify whether or not the afore said provi- sions are satisfactory. In this regard, the Author examines the Italian provisions and tries to assess if some better options [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"Girelli Studio Legale Tributario\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-19T15:15:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T12:19:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"1058\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"G1R3L71-4vVT12\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"G1R3L71-4vVT12\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/\"},\"author\":{\"name\":\"G1R3L71-4vVT12\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#\\\/schema\\\/person\\\/f2a768f1ff3ff3c1b376729d6a2630ad\"},\"headline\":\"Observations concerning the taxation of digital companies\",\"datePublished\":\"2024-04-19T15:15:45+00:00\",\"dateModified\":\"2024-06-13T12:19:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/\"},\"wordCount\":97,\"publisher\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg\",\"articleSection\":[\"Legal Literature\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/\",\"url\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/\",\"name\":\"Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg\",\"datePublished\":\"2024-04-19T15:15:45+00:00\",\"dateModified\":\"2024-06-13T12:19:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg\",\"contentUrl\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg\",\"width\":800,\"height\":1058},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/observations-concerning-the-taxation-of-digital-companies\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Observations concerning the taxation of digital companies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/\",\"name\":\"Girelli Studio Legale Tributario\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#organization\",\"name\":\"Girelli Studio Legale Tributario\",\"url\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/studio-legale-tributario-girelli.png\",\"contentUrl\":\"https:\\\/\\\/www.girelli.eu\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/studio-legale-tributario-girelli.png\",\"width\":1200,\"height\":311,\"caption\":\"Girelli Studio Legale Tributario\"},\"image\":{\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.girelli.eu\\\/en\\\/#\\\/schema\\\/person\\\/f2a768f1ff3ff3c1b376729d6a2630ad\",\"name\":\"G1R3L71-4vVT12\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g\",\"caption\":\"G1R3L71-4vVT12\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/","og_locale":"en_US","og_type":"article","og_title":"Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario","og_description":"The goal of this essay is to analyze the provisions of law currently in force in Italy with ref- erence to the taxation of digital companies and verify whether or not the afore said provi- sions are satisfactory. In this regard, the Author examines the Italian provisions and tries to assess if some better options [&hellip;]","og_url":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/","og_site_name":"Girelli Studio Legale Tributario","article_published_time":"2024-04-19T15:15:45+00:00","article_modified_time":"2024-06-13T12:19:40+00:00","og_image":[{"width":800,"height":1058,"url":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg","type":"image\/jpeg"}],"author":"G1R3L71-4vVT12","twitter_card":"summary_large_image","twitter_misc":{"Written by":"G1R3L71-4vVT12","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#article","isPartOf":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/"},"author":{"name":"G1R3L71-4vVT12","@id":"https:\/\/www.girelli.eu\/en\/#\/schema\/person\/f2a768f1ff3ff3c1b376729d6a2630ad"},"headline":"Observations concerning the taxation of digital companies","datePublished":"2024-04-19T15:15:45+00:00","dateModified":"2024-06-13T12:19:40+00:00","mainEntityOfPage":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/"},"wordCount":97,"publisher":{"@id":"https:\/\/www.girelli.eu\/en\/#organization"},"image":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg","articleSection":["Legal Literature"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/","url":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/","name":"Observations concerning the taxation of digital companies - Girelli Studio Legale Tributario","isPartOf":{"@id":"https:\/\/www.girelli.eu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#primaryimage"},"image":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg","datePublished":"2024-04-19T15:15:45+00:00","dateModified":"2024-06-13T12:19:40+00:00","breadcrumb":{"@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#primaryimage","url":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg","contentUrl":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2024\/04\/Osservazioni_intorno_all_imposizione_sull_impresa_digitale-pdf.jpg","width":800,"height":1058},{"@type":"BreadcrumbList","@id":"https:\/\/www.girelli.eu\/en\/observations-concerning-the-taxation-of-digital-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.girelli.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Observations concerning the taxation of digital companies"}]},{"@type":"WebSite","@id":"https:\/\/www.girelli.eu\/en\/#website","url":"https:\/\/www.girelli.eu\/en\/","name":"Girelli Studio Legale Tributario","description":"","publisher":{"@id":"https:\/\/www.girelli.eu\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.girelli.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.girelli.eu\/en\/#organization","name":"Girelli Studio Legale Tributario","url":"https:\/\/www.girelli.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.girelli.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2021\/01\/studio-legale-tributario-girelli.png","contentUrl":"https:\/\/www.girelli.eu\/wp-content\/uploads\/2021\/01\/studio-legale-tributario-girelli.png","width":1200,"height":311,"caption":"Girelli Studio Legale Tributario"},"image":{"@id":"https:\/\/www.girelli.eu\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.girelli.eu\/en\/#\/schema\/person\/f2a768f1ff3ff3c1b376729d6a2630ad","name":"G1R3L71-4vVT12","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/884a242a63d26d38c208c8ae65802683ad07bf107c333d1d3bff254b43a5d084?s=96&d=mm&r=g","caption":"G1R3L71-4vVT12"}}]}},"_links":{"self":[{"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/posts\/746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/comments?post=746"}],"version-history":[{"count":8,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/posts\/746\/revisions"}],"predecessor-version":[{"id":907,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/posts\/746\/revisions\/907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/media\/753"}],"wp:attachment":[{"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/media?parent=746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/categories?post=746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.girelli.eu\/en\/wp-json\/wp\/v2\/tags?post=746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}