CENTRAL EUROPEAN POLITICAL SCIENCE REVIEW

2019 Summer

Quarterly of Central European Political Science Alliance

Volume: 20 Number: 76

THE TURBULENT GLOBAL CONVERGENCE GAME WCSA Special Issue

Guest Editors

Irma Johanna Mosquera Valderrama Institute of Tax Law and Economics, University of Leiden, the Netherlands

Emilia Ferone G. d’Annunzio University, Italy

Giovana Camila Portolese Special Secretariat of the Federal Revenue, Brazil

Content

Irma Johanna Mosquera Valderrama, Emilia Ferone and Giovana Camila Portolese: Prologue 13 Andrea Pitasi and Emilia Ferone: Turbulent Convergence: A WCSA Presidential Systemic Agenda Setting for World Order Lawmaking and Policy Modelling 17 Sara Petroccia and Tyler Adams: Civilization and Globalization 41 Farooq A Kperogi, Tyler Adams, and Andrea Pitasi: Digitalizagtion: The in the Turbulent Convergence of Our Times 63 Olimpia Affuso and Antonella Coco: : A Challenge for Social Sciences. Criticisms for Social Knowledge and Politics 93 Irma Johanna Mosquera Valderrama: Processing Personal and Business Data and the Rule of Law in the Era of Digital Trade 111 Mariavittoria Catanzariti: Data Sharing Beyond the Public/Private Divide 129 Giovana Camila Portolese: The Hypercitizenship Systemic Vision: Aligning Digitalization, Intangibles and Taxation 169 Dalton Dallazem and Natália Brasil Dib: Is South Dakota v. Wayfair, Inc. Case Relevant to the Digital Economy Taxation? 191 Marcio Henrique Sales Parada: Brazilian Tax System, Tax Reform and Taxation of the Digital Economy 213 Lorenzo Termine and Francesco Lomonaco: Short-Term Advantages vs. Long-Term Uncertainty in Italy-China Cooperation 239

REPORTS AND CONFERENCES 9th WCSA WORLWIDE Conference - Ischia, Italy March 23rd - March 25th, 2020 275 Xenophobia – Call for Tolerance in the EU - Conference in Oradea – Romania June 6-8, 2019 285

BOOK REVIEWS László Vizi: Trianon 100 Years after - by János Simon 287

ABSTRACTS 293

ABOUT THE CONTRIBUTORS 301

Irma Johanna Mosquera Valderrama, Emilia Ferone and Giovana Camila Portolese

Prologue It was a great honor and pleasure of ours to serve as Guest Editors for this special issue of the Central European Political Science Review (CEPSR) emerged from the cooperation agreement between the Review and the World Complexity Science Academy (www.wcsaglobal.org) and aimed at developing a viable toolkit for global governance and policy modelling. In an age of global impact phenomena the clear para- dox is that globalization increases despite local voices that, in its turn, have to become global to be heard. Therefore, there is no scape from globalization, for the better and worse. The challenges and opportunities of globalization can be understood as long and far as the toolkit is suitable. Obsolete common sense beliefs are not able to demonstrate whether globalization is wrong or failing; they merely show the inappropriate observation skills of the observer. Beyond any moral judgment, the present special issue provides some key interdisciplinary pillars of the complex systemic process. By considering epistemological, theo- retical, methodological, technical, and applied operations (empirical is a tricky word which creates the illusion the observer can capture the reality as it is through the data) this issue offers a systemic vision to understand the world around us and enhance policy modelling. As a matter of fact, the link between research and policy is decisive as stated by WCSA motto: Research determines policy, policy determines politics, systematically. Notwithstanding, it is also worthwhile to draw a distinction between descriptive research and normative policy guidelines. The conflation

13 of description and prescription has a negative impact in the reputation of science, law, and politics. The present special issue explores concepts and provides hints at different levels from