Suchergebnisse

The net generation and new economy

This article aims to draw the professional and social integration of the Net generation, i. e. young people who, keen on data processing, have oriented their studies on fields in phase with the " new economy" to which testify the multimedia, data processing and biotechnology. On the basis of an online survey and accounts of integration, the present analysis seeks to know if their integration in companies and in the society is established under the sign of the " Internet culture " in use in the new economy whose four qualities represent the keystone : flexibility, open-mind, innovation and immediacy.

The impacts of the economy's digitalisation process on taxation have become the central theme of international tax law in recent years, causing several reactions among actors in this field. The OECD has become the main forum for debate, causing government bodies, taxpayers, and academia to gravitate around the organisation's texts. Nonetheless, the digital economy tax debate has constantly changed, taking on new languages and adopting different perspectives. From a formal legal discussion concerned with characterising payments to apply international tax treaties, the debate moved to an economic perspective involving substance. Finally, it took on a manifest political connotation, resulting in a re-discussion of the international tax field itself. This thesis aims to understand how and why the digitalisation of the economy managed to impact the fundamentals that support the international tax field. The work adopts a legal, realistic, and discursive perspective to achieve its objective, understanding international tax law as a field formed from historically identifiable events. In this case, while a social phenomenon, international taxation is the central object of a project that manifests itself both in the institutional and intellectual plane. In turn, the digitalisation of the economy results from a technological revolution characterised by the centrality of informational phenomenology. Such centrality is responsible for a social transformation process affecting the tax field's institutional and intellectual dimensions. In this scenario, actors in the field perceive their inability to deal with the new digital reality from the conceptual tools provided by the tax legal discourse. The result is a paradigm shift with the potential to affect not only the field's social practice but its very significance within an intellectual project for constructing the human dimension. ; Les impacts du processus de numérisation de l'économie sur la fiscalité sont devenus le thème central du droit fiscal international ces ...

The impacts of the economy's digitalisation process on taxation have become the central theme of international tax law in recent years, causing several reactions among actors in this field. The OECD has become the main forum for debate, causing government bodies, taxpayers, and academia to gravitate around the organisation's texts. Nonetheless, the digital economy tax debate has constantly changed, taking on new languages and adopting different perspectives. From a formal legal discussion concerned with characterising payments to apply international tax treaties, the debate moved to an economic perspective involving substance. Finally, it took on a manifest political connotation, resulting in a re-discussion of the international tax field itself. This thesis aims to understand how and why the digitalisation of the economy managed to impact the fundamentals that support the international tax field. The work adopts a legal, realistic, and discursive perspective to achieve its objective, understanding international tax law as a field formed from historically identifiable events. In this case, while a social phenomenon, international taxation is the central object of a project that manifests itself both in the institutional and intellectual plane. In turn, the digitalisation of the economy results from a technological revolution characterised by the centrality of informational phenomenology. Such centrality is responsible for a social transformation process affecting the tax field's institutional and intellectual dimensions. In this scenario, actors in the field perceive their inability to deal with the new digital reality from the conceptual tools provided by the tax legal discourse. The result is a paradigm shift with the potential to affect not only the field's social practice but its very significance within an intellectual project for constructing the human dimension. ; Les impacts du processus de numérisation de l'économie sur la fiscalité sont devenus le thème central du droit fiscal international ces ...

The impacts of the economy's digitalisation process on taxation have become the central theme of international tax law in recent years, causing several reactions among actors in this field. The OECD has become the main forum for debate, causing government bodies, taxpayers, and academia to gravitate around the organisation's texts. Nonetheless, the digital economy tax debate has constantly changed, taking on new languages and adopting different perspectives. From a formal legal discussion concerned with characterising payments to apply international tax treaties, the debate moved to an economic perspective involving substance. Finally, it took on a manifest political connotation, resulting in a re-discussion of the international tax field itself. This thesis aims to understand how and why the digitalisation of the economy managed to impact the fundamentals that support the international tax field. The work adopts a legal, realistic, and discursive perspective to achieve its objective, understanding international tax law as a field formed from historically identifiable events. In this case, while a social phenomenon, international taxation is the central object of a project that manifests itself both in the institutional and intellectual plane. In turn, the digitalisation of the economy results from a technological revolution characterised by the centrality of informational phenomenology. Such centrality is responsible for a social transformation process affecting the tax field's institutional and intellectual dimensions. In this scenario, actors in the field perceive their inability to deal with the new digital reality from the conceptual tools provided by the tax legal discourse. The result is a paradigm shift with the potential to affect not only the field's social practice but its very significance within an intellectual project for constructing the human dimension. ; Les impacts du processus de numérisation de l'économie sur la fiscalité sont devenus le thème central du droit fiscal international ces ...

Cet article fait le point sur quelques nouvelles formes d'exploitation rendues possibles par Internet. Des travailleurs intellectuels sont mis en concurrence directe depuis les quatre coins de la terre ; le travail gratuit fourni par des fans ou des bloggeurs se trouve récupéré dans des entreprises commerciales ; l'internaute auquel on fournit un service gratuit se trouve devenir lui-même la marchandise dont des multinationales tirent leurs profits. À l'horizon de ces nouvelles exploitations apparaît la reconfiguration générale induite par le déploiement d'une économie de l'attention.

La 4e de couverture indique : "Avec ce premier livre en français destiné à un large public, le prix Nobel d'économie 2014 nous invite à partager sa passion pour cette discipline. Il défend une certaine vision de l'économie, science qui croise la théorie et les faits au service du bien commun, et de l'économiste, chercheur et homme de terrain. C'est dire que le lecteur pénètre dans l'atelier d'un économiste et voyage à travers les sujets affectant notre quotidien : économie numérique, innovation, chômage, changement climatique, Europe, État, finance, marché... En dressant un panorama des grandes problématiques de l'économie d'aujourd'hui, Jean Tirole nous fait entrer au coeur des théories dont il est le père

Dans notre univers économique globalisé et dérégulé, quelques startups autrefois sympathiques ont donné naissance à des multinationales oligopolistiques qui régissent le coeur informationnel de nos sociétés : les GAFAM. Sous le prisme de l'économie politique, Google, Apple, Facebook, Amazon et Microsoft ne sont pas examinés comme des réussites exceptionnelles mais comme les produits emblématiques d'un ordre néolibéral qu'ils contribuent eux-mêmes à forger, et qui s'inscrit résolument contre le projet originel de l'internet. Le livre décrit précisément le déroulement du processus de marchandisation qui a permis aux logiques financières de pénétrer le champ de l'informatique connectée, conçue initialement comme un bien public au service de l'émancipation collective. Il propose une synthèse claire et accessible des stratégies sophistiquées des GAFAM pour éviter l'impôt, capter la valeur produite en ligne par les utilisateurs et exploiter les données récoltées Ainsi, pour penser l'avenir de l'internet, il invite à s'interroger sur la place que nous voulons donner, dans la société future, au travail, aux inégalités sociales et économiques et, en dernier ressort, à la démocratie. --