Explorando la frontera digital

Ensuring authorship of digital messages or how concerns for privacy led to digital signature (Exploring the digital frontier IV)

In my previous post I addressed the issue of how to ensure the integrity of content as ephemeral as that of a digital file, in terms of how it passes from the controlled safekeeping of the physical format in which the file is recorded to a purely “logical” system of file content identification resulting from […]

Sentencias TJUE

The court of justice of the European Union attempts to clarify the concept of tax avoidance

On February 26, 2019, the Court of Justice of the European Union (CJEU) handed down its judgments in the cases of T Danmark (ECLI:EU:C:2019:135) and N Luxembourg 1[1] (ECLI:EU:C:2019:134), which once again address the concept of abuse of rights as a legal basis for CJEU case law on tax avoidance, this time regarding the use […]

Working hours: limits and timekeeping

Historically, the main concern about work hours has been to cap the number of hours employees can work in a given period. On the back of past struggles to achieve an eight-hour workday, as a general rule, we now have legal limits on daily working hours. Barring certain notable exceptions (Japan), the majority of western […]

Document integrity in the digital environment: from depositing the media to the hash function: Exploring the Digital Frontier III

In the previous post in this series, I tried to explain how digitization is a unique way of converting information to a binary digital code (a “linguistic” question of how data is coded) so that management of that information can be mechanized electronically (a technological question). Going one step further, I would now like to […]

OCDE

The OECD`s position on taxation of the digital economy

The OECD recently published a policy note followed by a public consultation document addressing the tax challenges of the digitalization of the economy. Through the public consultation, the OECD seeks comments from different economic and social sectors affected by or interested in how the process is being developed under the Inclusive Framework on BEPS. Perhaps, […]

There’s no such thing as public money

Over a decade ago, a top-level politician allegedly made the now-infamous statement that “nobody owns public money”. Although we do not know whether the politician actually said this and in what context, or if it is an apocryphal story, the phrase is often dredged up to criticize the underlying belief (that public authorities can do […]

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