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 […]

Digital Economy and Taxation

There has recently been a resurgence of the debate on the consequences of the digital economy on taxation, or perhaps better expressed as, on the form of adapting international taxation to the digitalization of the economy. Commissioner Moscovici has said that the European Commission will present its new proposals in March, in line with similar […]