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. […]
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 […]
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 […]
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). The use of language to convey information Going one […]
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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
