Challenges of Modern Digital Business Development
Information and communication technologies have revolutionized business practices, opening new opportunities while also introducing new risks. The symposium explores the impact of digital developments on global business, including the challenges of dematerialized business practices and the global tax war. The discussions aim to shed light on the complexities of modern digital business and the need for fair tax systems in a rapidly evolving economy.
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Presentation Transcript
Modern business & digital development V INTERNATIONAL SCIENTIFIC SYMPOSIUM MODERN BUSINESS AND DIGITAL DEVELOPMENT BIJELJINA 09.JUNA 2017 godine Welcome adress from Jean-Fran ois Roug AUF/ ESFAM
Introduction For now nearly 40 years, Information and communication technologies are changing the way we are doing business: For the best: ICT open doors to news, often unknown, activities; it also welcome new actors traditionally exclude from the international business due to the capital intensity needed in the traditional economy
- for the worst: ICT, digital development, create also brand new risks for business; as illustrated by the great attack which occurs only some days ago. Hackers ransomed more and more often business, administrations and also healthcare. - As a consequence, challenges of digital developments for the modern business are huge; they imply a deep thinking about the aims we want to reach. The exchange we will have today aims to enlighten those concerns
About global tax war The paper I have written about the global tax war is totally conditioned by the challenges of modern dematerialized business. In my developments, I illustrated the fact that the harmful tax practices developed by most states aim to preserve their fiscal income in from of a new form of tax competition due to the dematerialization of business. This one hurts hardly the principle of territoriality of taxes
On the other hand, I prove that global firms are much more comfortable with digital economy, than states. They use all their financial and political power to bypass normal taxation of any activity. Hence, one of the main issues of a modern, digitalized economy is to find a fair tax systems that preserves societies
Congratulation The discussions of the day, will certainly be passionate and very interesting. I tank the organizers and whishes you a very successful meeting
