Rethinking the inspection procedure in the age of digitalization

The rules governing the so-called “inspection procedures and proceedings”, which are set out in the Spanish General Taxation Law (GTL), continue to reflect the legal and administrative traditions of the Tax Inspectorate, with few changes having been made to the provisions by which such processes have long been governed. Tax management procedures have undergone a […]

Speech by Félix Plaza, Director of Centro de Estudios Garrigues, at the Inauguration of the 2018/2019 Academic Year

Rector of the Antonio de Nebrija University, Juan Cayón, Director-General of the State Tax Agency, Jesús Gascón Catalán, Senior Partner of Garrigues, Ricardo Gómez-Barreda, Dear teaching staff of Centro de Estudios Garrigues, Dear students of the 2018/2019 academic year, Dear friends: Today we officially inaugurate the 2018/2019 academic year. During the first few days of […]

The LLM in International Transactions begins at Fordham University in New York

The LLM constitutes training in line with the current international business environment and is aimed at Garrigues associates, offering these young lawyers valuable learning opportunities that will contribute to their personal and professional development at Garrigues. This week saw the inauguration of the third LL.M. in International Transactions. The program, developed as part of the […]

The new disclosure obligation on tax intermediaries

The European has finally approved after a particularly quick procedure the Directive requiring so called tax intermediaries to supply specific information on transnational transactions with tax relevance. We are talking about Directive 2018/822  of 25 May 2018 (Official Journal June 5), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of […]

On the intellectual origin of blockchain (III). More on the recent forerunners

I ended the previous post on the subject of David Chaum and how his DigiCash did not lead to a proper break with traditional cash. The disruptive leap in this respect, even if still only in a theoretical or speculative realm, is attributable to the following two characters in this story. The first of these […]

On the intellectual origin of blockchain (II). Recent forerunners

In the first post in this series on the intellectual origin of blockchain technology, I talked about two figures I consider to be early forerunners: Alan Turing and John von Neumann. In this second installment, I will look at two more recent figures: Tim May and David Chaum (and in a third post, I will […]

Crossroad for unions: domestic or international?

A noticeable change in recent labor union history is a gradual departure from their original international ideas by increasingly narrowing them down to local or domestic matters. The old idea of international proletarianism, and the aspiration to defend workers’ interests worldwide, or at least beyond domestic boundaries, are giving way to union policies heavily conditioned […]

On the intellectual origin of blockchain technology (I). Early forerunners

In my previous contribution to this blog I talked about certain intellectual obstacles that can trip up jurists when dealing with the definition of smart contract and blockchain technology. The first of these is a deficit in technology training. One of the particular features of this technology, now a worldwide talking point due to its […]

Taxation of the digital economy: the European package.

On March 21 the European Commission published a set of proposed new rules and measures on taxation of the digital economy in an attempt to set a starting point for the expected international negotiations on this matter, when the OECD has preferred to acknowledge the absence of sufficient consensus. The key elements of this package […]

Jurists and smart contracts

Jurists tend to come up against two large obstacles when it comes to dealing with smart contracts: – The first problem is coming to grips with the technology; both the specific technology involved in the architecture and mechanics of a blockchain, and general computing technology. On the first subject, what exactly is a peer-to-peer network? […]