The goal of this essay is to analyze the provisions of law currently in force in Italy with ref- erence to the taxation of digital companies and verify whether or not the afore said provi- sions are satisfactory. In this regard, the Author examines the Italian provisions and tries to assess if some better options could be found to the aim of being more effective and conclu- sive especially with reference to the connection between the extent of the taxation and the real wealth of the company.
