L'individuazione della potestà impositiva nella influencer economy

L’articolo affronta il tema dell’individuazione della potestà impositiva degli Stati relati- vamente ai nuovi fenomeni collegati all’economia digitale. In particolare, si propone di analizzare le nuove ipotesi reddituali collegate alle attività dei “content creator” con peculiare attenzione all’individuazione del collegamento territoriale.

THE IDENTIFICATION OF TAXING POWER IN THE INFLUENCER ECONOMY. The paper addresses the issue of identifying the taxing power of states regarding new phenomena linked to the digital economy. In particular, it aims to analyze the new income hypotheses related to the activities of “content creators” with specific attention to the identification of the territorial connection. The written text, revised and updated, is the re-elaboration of the report given at the conference “#Besocial. Profiles and legal problems of new professions on the web” organized on 23 Novem-ber 2023 by the University of Trento, Faculty of Law. Currently being published in the Quaderni della Fondazione Brodolini.