Recension about Marta Gonzalo Quiroga; Yoruanys Suñez Tejera. Innovación y resolución de conflictos: la intersección entre las nuevas tecnologías, la inteligencia artificial y los métodos alternativos. ONBC Editions. ISBN 978-959-7261-81-0

This paper reviews and summarizes the monograph by Dr. Marta Gonzalo Quiroga and Dr. Yoruanys Suñez Tejera, entitled Innovation and conflict resolution: the intersection of new technologies, artificial intelligence and alternative methods. The author...

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Tariffs and non-tariff measures on multinational corporations linked to compliance with human rights standards

Multinational and transnational corporations operate worldwide, creating a dynamic in which their private interests often do not align with the interests of the countries in which they operate or the communities affected by them. The main problem ari...

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Three Lenses on Taxing Multinationals and International Tax

Taxing multinational enterprises (MNEs) remains a complex and contentious challenge in global governance. While international tax cooperation is widely endorsed as essential for addressing profit shifting, tax avoidance, and the financing of sustaina...

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International tax cooperation and illicit capital mobilization as a first (mathematical) derivative of the financing for sustainable development (FFD4)

In this article, we will make some policy proposals on International Tax Cooperation to combat illicit capital movements, ahead of the Fourth Summit on Sustainable Development Financing, to be held in Seville, Spain, in 2025. These proposals are as f...

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Protection of Agricultural Food GI figures in cases of the use of the protected product as ingredients in other compound products. Analysis of new legislative developments.

Regulation (EU) 2024/1143 introduces regulatory changes that raise concerns about poor legislative technique and a lack of balance of interests at stake. The regulation conflicts with two important rights in the agri-food market: the right of consume...

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The International Service Contract and Digital Services In The European Context

This article analyzes the impact of digital transformation on international service contracts within the European Union. The shift to telematic service provision, especially in the wake of the pandemic, and the advent of the Digital Services Regulati...

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Automated controls against fraud and corruption in Spain

This paper examines the current state of affairs concerning the regulation of automated administrative activities related to inspection, supervision, and control in Spain, drawing on existing legal frameworks and selected case studies. It critically...

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Algorithms and Trustworthiness in Tax Administration

This article examines the integration of algorithms into the work of Tax Administrations. It argues that these tools are not neutral instruments but reflect historical biases and institutional choices. While they offer opportunities for greater effic...

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Tariffs in U.S. Trade Policy: Historical Patterns, Economic Effects, and 2025 Projections

This paper examines the historical economic impact of US tariff policies and draws lessons for proposed 2025 tariffs. Through analysis of major tariff policies - including the Smoot-Hawley Act, Roosevelt's Reciprocal Trade Agreements Act, NAFTA, Chin...

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Editorial: The 4th International Conference on Financing for Development: international tax cooperation: Taxation and trade. Controls to fraud. IA in tax administration and Digital Services in the European Context. Agricultural GI Designations.

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