Fiscalidad digital OCDE

Taxation in the digital economy a new step by the OECD

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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. […]

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Explorando la frontera digital

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

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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 […]

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