Artificial intelligence: a challenge for jurists

Let’s start with a quick logic problem. “All law students are nearsighted.   Some nearsighted people cannot tolerate contact lenses.   Therefore, some law students cannot tolerate contact lenses.” Is this reasoning correct? You only have three seconds to answer the question. Time’s up. What’s your answer? With only three seconds to think about it, […]

An overprotective state. And an infantilized society.

The protective state, which looks after individuals “from cradle to grave”, the expression used at the time welfare systems were set up, has gradually extended its reach, by seeking, through a variety of protection mechanisms, to cover the different situations of need that may happen in an individual’s lifetime. The system offers a safeguard from […]

Fiscalidad digital OCDE

Taxation in the digital economy a new step by the OECD

As we have already discussed in this blog, the OECD,  commissioned the task of implementing and promoting G20’s mandates, has focused its most recent work on taxation in the digital economy. This priority gave rise to a Policy Note on January 23, 2019, followed immediately by a public consultation document on February 13 this year. […]

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 […]

Digitalizacion juridica

On electrons, bits and code: exploring the digital frontier II

When us attorneys move about the digital world with a specifically law-based mindset (that is, not as mere tech users), the first thing we run up against are the very concepts of the digital world or, better yet, the terminology. We start throwing around certain words – computerized, digital, electronic, telematic, file – whose exact […]