Search results for "digital enterprise"
showing 4 items of 4 documents
Digital innovation & enterprise in the sharing economy: An action research agenda
2020
Abstract In this digital era, Digital Innovation & Enterprise have emerged as a possible prescription in the sharing economy. Scholars have noted that digital innovation is transforming the technological landscape, entrepreneurial practices, and the behaviours, attitudes, and beliefs of consumers across the globe. This research note serves three purposes. First, it introduces digital innovation and enterprise as a fruitful area of research in the sharing economy. Second, it extends the agenda set by Yoo, Henfridsson, and Lyytinen (2010) on “new organising logics of Digital Innovation” to propose contemporary research questions for scholarly collaboration. Third, it attempts to move forward …
Digital innovation & enterprise in the sharing economy : an action research agenda
2020
In this digital era, Digital Innovation & Enterprise have emerged as a possible prescription in the sharing economy. Scholars have noted that digital innovation is transforming the technological landscape, entrepreneurial practices, and the behaviours, attitudes, and beliefs of consumers across the globe. This research note serves three purposes. First, it introduces digital innovation and enterprise as a fruitful area of research in the sharing economy. Second, it extends the agenda set by Yoo, Henfridsson, and Lyytinen (2010) on “new organising logics of Digital Innovation” to propose contemporary research questions for scholarly collaboration. Third, it attempts to move forward research …
L’EQUA TASSAZIONE DELLE MULTINAZIONALI IN EUROPA: IMPOSIZIONE SUL DIGITALE O REGOLE COMUNI PER DETERMINARE GLI IMPONIBILI?
2019
Il tema della fair taxation delle società in Europa viene spesso accoppiato a quello della corretta tassazione delle imprese digitali. A queste ultime, più che ad altre, infatti, si imputa di aver fruito di forme impositive di favore e poco trasparenti. È proprio in quest’ottica che la Commissione ha recentemente formulato due proposte di direttiva per una soluzione “temporanea” ed una “a regime” al problema della tassazione del comparto digitale. Bisogna, tuttavia, comprendere se i più rilevanti fenomeni di “base erosion” e “profit shifting” siano ricollegabili esclusivamente alle modalità con le quali le imprese digitali attuano il loro business o se, invece, essi non siano stati determin…
The Puzzle of the New European COMI Rules: Rethinking COMI in the Age of Multinational, Digital and Glocal Enterprises
2019
EU Regulation 2015/848 (Recast) laid down new rules on the debtor’s ‘centre of main interests’ (COMI) both to make it easier to determine international jurisdiction and to prevent a debtor from fraudulently relocating his/her/its COMI from one Member State to another. However, the terms of the litigation concerning the NIKI case and an in-depth analysis of the Recast demonstrate that this operation has been unsuccessful. This paper argues: first, that the new COMI rules contain logical and teleological flaws; secondly, that the prerequisite that the COMI ‘shall be the place […] which is ascertainable by third parties’ is a duplicate of the prerequisite ‘on a regular basis’; thirdly, that th…