For thousands of years the human species was constrained to limit its activities and creativity in the planetary space. Today, the Digital Revolution has opened a new space: the cyber-space, removing the limits once and for all.

Cyber-space is understood as a virtual world, a notional environment existing in and due to the network of telecommunication technologies. Although untouchable; it interacts with the physical world in the most dynamic manner with material consequences in the latter. The distinctive features of the cyberspace, deriving from its virtual nature, include:

  1. the lack of physical borders and hence also of national frontiers;

  2. the lack of distance or unification of physical space, meaning potential multiple presence of the event in any number of physical locations;

  3. the nullification of time, since any event can happen in zero-time with a simple click and expanded impact;

  4. anonymity or potential anonymity through the creation of profiles (even multiple ones) by the users.

Pubblicato su: Kluwer International Tax Blog – 8 Gennaio 2019

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