Review of International and European Economic Law

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.

Eva Andres-Aucejo — 2023-06-20

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

Victoria Torino — 2023-06-20

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, China's WTO accession, and AUSFTA -the research integrates historical data with economic frameworks like holdup theory to provide a comprehensive understanding of tariffs' effects on economic growth, trade, employment, and international relations. The findings indicate that while tariffs historically served as important revenue sources and protection mechanisms, their modern application has often led to significant economic costs. Analysis of recent tariffs (2018-2019) demonstrates substantial trade diversion and welfare losses, with consumers bearing most costs through higher prices. The paper concludes that future tariff strategies should be highly selective and strategically designed rather than broadly applied, with careful attention to sector-specific vulnerabilities and complementary adjustment assistance programs to mitigate negative distributional effects.

Algorithms and Trustworthiness in Tax Administration

Ignacio González García — 2023-06-20

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 efficiency and consistency in areas such as fraud detection and service provision, their use also raises complex legal, ethical, and governance challenges.

The authors explore how algorithms, particularly those based on machine learning and artificial intelligence, reshape decision-making processes. They show that although these technologies can implement efficient and trusted methods, their use as digital civil servants requires careful oversight. Through practical examples, such as VAT fraud detection and AI-assisted taxpayer guidance, the paper highlights both the potential and the risks involved.

Tax professionals, the authors argue, must play a central role in defining the objectives, assessing the limitations, and ensuring the ethical use of algorithmic tools. Algorithms should serve as support systems, not replacements for legal reasoning or institutional judgment.

The paper concludes that the challenge is not whether to adopt algorithms, but how to govern their use responsibly, balancing innovation with the duty to uphold public trust, fairness, and accountability.

Automated controls against fraud and corruption in Spain

Oscar Capdeferro — 2023-06-20

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 reflects on three key challenges associated with the use of AI and algorithmic systems in oversight functions: the lack of transparency, the occurrence of errors, and the potential unreliability or insufficient robustness of system outputs. The study explores several possible solutions and concludes by emphasizing the need to incorporate specific legal safeguards into national legal systems, in light of the insufficient protections currently provided by the EU AI Act for most systems employed in supervisory functions.

The International Service Contract and Digital Services In The European Context

Alejandro Santos Príncipe — 2023-06-20

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 Regulation have created new dynamics in commercial transactions. Despite these advances, the absence of a harmonized legal regime for service contracts—reflected in the differing approaches for B2B and B2C arrangements—continues to undermine legal certainty and competitive balance in the European market. The study underscores the relevance of the European Principles of European Contract Law (PECL) as a soft law instrument capable of guiding contractual interpretation and bridging regulatory discrepancies. It concludes that future legislative efforts and the adoption of standardized contractual models are necessary to fully realize the principles of free service provision and capital mobility in the digital era.

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.

Ángel Martínez Gutierrez — 2023-06-20

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 consumers and users to information, and the exclusive right to the protected name granted to legitimate users of PDO/PGIs. The regulation appears to liberalize the use of the protected name by allowing operators other than the Regulatory Board to include it in the list of ingredients of a composite product to satisfy consumers' right to information, which could, however, strain the group's exclusive rights. It is necessary to coordinate all the interests involved to find a solution that seeks to satisfy all, as the European Commission's 2010 communication on the matter attempted to do and as is now regulated—not without errors—by Article 27 of the current Regulation. It is therefore imperative to find a solution that balances the rights and interests at stake.

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

Eva Andres-Aucejo — 2023-06-20

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 follows:
1. We support the goal of making international tax cooperation a central focus within the framework of sustainable development financing at the Fourth Conference on Sustainable Development Financing.
2. We promote a clear differentiation at the Fourth Conference on Sustainable Development Financing of the primary role of international tax cooperation in combating illicit capital movements within the scope of sustainable development financing, distinguishing it from the mobilization of domestic capital and therefore creating a separate thematic module or block for these topics.
3. For sustainable global development financing to be possible, international taxation, through international tax cooperation, must not be limited to its traditional economic sphere, but must extend its centripetal force to the rest of the social, cultural, environmental, and humanitarian sectors on the path toward the long-awaited financing of sustainable development.
4. A holistic approach is maintained regarding the scope of international tax cooperation toward a new global tax governance architecture, where international tax cooperation must serve as a lever to strengthen fair international policies in the areas of mutual assistance and international tax information exchange, the digital economy, the environment, international trade and customs, international tax fraud and illicit capital mobilization, gender, education and tax compliance, taxpayers' rights, cross-border tax dispute resolution, health, etc. The general formulation of how international tax cooperation impacts all these areas can be seen in our pioneering model of the Agreement on International Tax Cooperation, Trade, and Global Tax Governance.
5. We are committed to the creation of a framework agreement on international tax cooperation, trade, and global tax governance, and its development protocols, in addition to a series of policy/rule tax making instruments published in our previous work. We are honored that the United Nations has decided to implement two of the policy making instruments we proposed in our previous research, in the same manner we outlined. That is, through a framework convention or framework agreement on international tax cooperation, developed through protocols.
6. We advocate for the relationship between "International Tax Cooperation" and "International Trade and Customs." Taxation should promote trade and tariff policies favourable to international trade.
7. International tax cooperation should be a field of study included in the global financial architecture for sustainable development.

Three Lenses on Taxing Multinationals and International Tax

Lorraine Eden — 2023-06-20

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 sustainable development, the existing OECD-led regime has often facilitated double non-taxation rather than preventing it. Recent efforts at the United Nations, particularly the initiative to establish a UN Framework Convention on International Tax Cooperation, mark a significant shift toward a more inclusive, equitable, and effective global tax system. This paper examines the historical evolution of international tax cooperation and analyzes the current push for a UN-led framework through three analytical lenses: wicked problems, prescriptive public finance, and international regimes and global governance. Drawing on these perspectives, the paper explores the challenges of reconciling diverse national interests, the importance of sovereignty, and the need for consensus-based decision-making. It concludes with policy recommendations for building a robust, inclusive, and sustainable international tax architecture that better serves both developed and developing countries in an era of economic globalization and digitalization.

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

Patricio Masbernat — 2023-06-20

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 arises when they affect not only the public interests of the host governments but also the rights of communities and the human rights of their members. There have been some efforts by the United Nations to establish standards or regulations in this area, which have not yet been finalized. However, the important thing is that the issue remains of interest to the international community and experts, who continue to offer solutions to these problems. This paper analyzes the above specifically, and explores tariffs and non-tariff measures as mechanisms for states to regulate these corporations.

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

Alejandro Santos Príncipe — 2023-06-20

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 authors are professors at the Universidad Rey Juan Carlos de Madrid and the Universidad de la Habana, respectively. Both authors are renowned legal professionals with extensive professional and academic careers. The book deals rigorously with issues related to ADR (Alternative Dispute Resolution), law on modern technologies and restorative justice.