Italiano
MyLiuc
Ph.D. thesis of Giorgio Beretta published by Kluwer
Ph.D. thesis of Giorgio Beretta published by Kluwer

Dr. Giorgio Beretta, Ph.D. of the Ph.D. Program in Management, Finance and Law for Business (Cycle XXXI) at LIUC University, has published his doctoral thesis on “European VAT and the Sharing Economy” discussed on 17 December 2018 in the prestigious Wolters Kluwer EUCOTAX Series on European Taxation (No. 65).

I owe a special thanks – said Dr. Beretta – to LIUC University and Prof. Manzini, director of the Ph.D. Program in Management, Finance, and Law for Business at LIUC University, who constantly supported all my activities throughout the years as a Ph.D. fellow. I hope that this remarkable achievement will encourage more and more students to pursue a Ph.D. at LIUC or elsewhere”.

 

Below a short summary of the book

A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs.

By allowing instantaneous and smooth interaction among millions of individuals, platforms have pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport.

Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures.

This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of “sharing economy” to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services.

In this connection, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy.

More on the contents of the book.

 

Should you be interested in purchasing the book, please contact the author at gberetta@liuc.it or the publisher at lrs-marketing@wolterskluwer.com.

NEWS eventi
Are you ready to face a new year at LIUC? In compliance with anti Covid-19 regulations, part of the teaching activity
NEWS eventi
The entire LIUC community is presently experiencing this difficult period with a strong sense of responsibility, which
NEWS eventi
Due to the spread of Corona Virus in Italy, all lessons and exams are cancelled from Monday, February 24 to Saturday,
NEWS eventi
Application of Agent-based models and Networks in Sustainability, Organization and Innovation 25 march 2020, LIUC –
NEWS eventi
It was a special day for foreign students who arrived recently at LIUC – Università Cattaneo for the next
NEWS ricerca
Dr. Giorgio Beretta, Ph.D. of the Ph.D. Program in Management, Finance and Law for Business (Cycle XXXI) at LIUC
NEWS ricerca
Giorgio Beretta, PhD Candidate of the PhD Program in Management, Finance and Law for Business (Cycle XXXI) at LIUC
NEWS ricerca
Prof. Valentina Lazzarotti have been chosen as an Outstanding Reviewer for “Management Decision” in the 2017
NEWS ricerca
Research Seminar 24 October 2017 – LIUC Università Cattaneo Speaker: Elisa Salvador   During the series of LIUC
© UNIVERSITA' CARLO CATTANEO - LIUC | C.SO MATTEOTTI, 22 - 21053 CASTELLANZA (VA) CODICE FISCALE E PARTITA IVA 02015300128
CREDITS