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