Alejandro Santos Príncipe

Recension about Marta Gonzalo Quiroga; Yoruanys Suñez Tejera. Innovación y resolución de conflictos: la intersección entre las nuevas tecnologías, la inteligencia artificial y los métodos alternativos. ONBC Editions. ISBN 978-959-7261-81-0

Law

This paper reviews and summarizes the monograph by Dr. Marta Gonzalo Quiroga and Dr. Yoruanys Suñez Tejera, entitled Innovation and conflict resolutio...

Review:

The article under review, titled "Recension about Marta Gonzalo Quiroga; Yoruanys Suñez Tejera. Innovación y resolución de conflictos: la intersección...

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Patricio Masbernat, Gloria Ramos-Fuentes

Tariffs and non-tariff measures on multinational corporations linked to compliance with human rights standards

Human Rights

Multinational and transnational corporations operate worldwide, creating a dynamic in which their private interests often do not align with the intere...

Review:

This paper addresses the critically important and ongoing challenge of regulating multinational corporations (MNCs) to ensure their compliance with hu...

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Lorraine Eden

Three Lenses on Taxing Multinationals and International Tax

Policy

Taxing multinational enterprises (MNEs) remains a complex and contentious challenge in global governance. While international tax cooperation is widel...

Review:

This paper tackles the highly pertinent and enduring challenge of taxing multinational enterprises, a subject of immense complexity and ongoing global...

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Eva Andres-Aucejo

International tax cooperation and illicit capital mobilization as a first (mathematical) derivative of the financing for sustainable development (FFD4)

Development

In this article, we will make some policy proposals on International Tax Cooperation to combat illicit capital movements, ahead of the Fourth Summit o...

Review:

This article presents a timely and ambitious set of policy proposals aimed at strengthening International Tax Cooperation (ITC) to combat illicit capi...

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Ángel Martínez Gutierrez

Protection of Agricultural Food GI figures in cases of the use of the protected product as ingredients in other compound products. Analysis of new legislative developments.

Law

Regulation (EU) 2024/1143 introduces regulatory changes that raise concerns about poor legislative technique and a lack of balance of interests at sta...

Review:

This article promises a timely and critical analysis of Regulation (EU) 2024/1143 concerning the protection of Agricultural Food Geographical Indicati...

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Alejandro Santos Príncipe

The International Service Contract and Digital Services In The European Context

Law

This article analyzes the impact of digital transformation on international service contracts within the European Union. The shift to telematic servic...

Review:

The article "The International Service Contract and Digital Services In The European Context" offers a pertinent and insightful analysis into the evol...

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Oscar Capdeferro

Automated controls against fraud and corruption in Spain

Law

This paper examines the current state of affairs concerning the regulation of automated administrative activities related to inspection, supervision,...

Review:

This paper tackles a highly relevant and critical subject: the integration of automated administrative activities, specifically AI and algorithmic sys...

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Ignacio González García, Salvador Duart Crespo

Algorithms and Trustworthiness in Tax Administration

Administration

This article examines the integration of algorithms into the work of Tax Administrations. It argues that these tools are not neutral instruments but r...

Review:

This article, "Algorithms and Trustworthiness in Tax Administration," presents a pertinent and critical examination of the escalating integration of a...

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Victoria Torino

Tariffs in U.S. Trade Policy: Historical Patterns, Economic Effects, and 2025 Projections

Economics

This paper examines the historical economic impact of US tariff policies and draws lessons for proposed 2025 tariffs. Through analysis of major tariff...

Review:

This paper, "Tariffs in U.S. Trade Policy: Historical Patterns, Economic Effects, and 2025 Projections," undertakes an ambitious and highly relevant e...

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Eva Andres-Aucejo, Patricio Masbernat

Editorial: The 4th International Conference on Financing for Development: international tax cooperation: Taxation and trade. Controls to fraud. IA in tax administration and Digital Services in the European Context. Agricultural GI Designations.

Finance

Review:

This editorial introduces a remarkably ambitious and diverse set of themes stemming from the 4th International Conference on Financing for Development...

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