Review of International and European Economic Law

Towards a Holistic UN Tax Convention (And Protocols), including Human, Economic, Social, Environmental and Cultural Rights: The “Substantive Issues” with Special Mention to Tax Education and Tax Compliance enhanced with Artificial Intelligence

Eva Andres-Aucejo — 2024-11-30

This article is projected in the following vectors:
1. Our proposals for the 4th Summit of Financing Sustainable Development (2015, Spain), towards a new “Global Tax Order” based on International Tax Cooperation and Global Tax Governance: The UN Tax Convention and its Protocols, et alter global tax policy making.
2. Following our previous studies, we defend that future final text of a UN tax convention and its protocols should include a holistic vision that addresses the substantive aspects derived from human rights and social, economic, environmental and cultural rights. Moving on that. the following items are developed: a) A proposal of the substantive aspects that should affect the new UN tax convention; b) A proposal of the development protocols of the UN tax convention.
3. The second part of the work emphasizes the significance and importance of tax education and tax compliance systems, improved with the use of artificial intelligence, including them as a substantive issue in the UN Tax Convention, as a key piece of the new global architecture of global tax governance, towards a New Global Tax Order. To build the narrative of our arguments, we start from a set of hypotheses, whose veracity we will later demonstrate with blocks of contrasting scientific arguments.

Tax education as a key tool to achieve the Sustainable Development Goals (SDG): new challenges after the emergence of AI

Ana María Enríquez Rodríguez — 2024-11-30

This work shows the growing importance given in recent years to tax education within the "soft law” for its relationship with tax compliance, reduction of tax fraud, and development of more sustainable societies. Hence, its current drive and inclusion in the new challenges and proposals within international taxation.

Based on the compilation and analysis of the most recent studies, reports, and works, with special mention to those prepared within the OECD framework, it is determined which Sustainable Development Goals (SDG) are favoured by promoting policies and programs in the area of tax education.

The implications of the emergence of artificial intelligence (AI) in the design of future measures to promote tax education are then explored, identifying both the opportunities and those aspects that could hinder the achievement of the SDGs. In conclusion, the need to carefully address these aspects in the development of educational programs on taxation is underlined to maximize their benefits and face the new challenges that could lead to harm and regression if they are not taken into consideration in the future.

The 4th International Conference on Financing for Development: Towards a new Global Tax Order based on International tax Cooperation and Global Tax Governance - The new UN Tax Convention

Eva Andres-Aucejo — 2024-11-30

The Harmonization of Insolvency Mediation in the EU. A brief comparative analysis

Karen Barriga Villavicencio — 2024-11-30

The harmonization of International Trade Law is a very complicated challenge for both the EU regulator and the national legislators of the Member States. Trying to unify legal and economic criteria in territories with different realities and needs becomes an objective to be met in the long term. The Restructuring and Insolvency Directive aims to begin the path towards legislative alignment in this special branch of commercial law in which alternative dispute resolution methods, in particular negotiation/mediation/conciliation, will play an essential role in the pre-bankruptcy proceedings to prevent debtors from falling into liquidation procedures and overcoming the situation of economic crisis. In this work, we carry out an analysis of these attempts at harmonization in some legal systems in our environment.

The Ethical Need for a New Type of Tax Norms in The World of Artificial Intelligence

Ignacio Miguel Gonzalez — 2024-11-30

This document justifies the need for changes in tax regulations as a consequence of the implementation of Artificial Intelligence (AI) and explains the reasoning behind it. First, an ontology of this particular type of digital objects is provided; they are categorized by their essence, and their specific difference from algorithms is highlighted, making it possible to regulate them in a differentiated manner. Next, the fairness of the use of various objects in each type of application in Tax Administration is analyzed from the perspective of metaethics. Although there is no single paradigm for the concept of AI and different conceptions of tax justice exist, a path is shown, from metaethics, to analyze whether statements related to the use of AI are truth-apts, coining the concept of melismatic endoxa. This strategy and concept allow for the cross-cultural analysis of implementation methods.

In the final phase, the confusing term “machine learning” is first criticized, as it leads to misuse in the deployment and use of AI. Following this, the problems associated with the use of so-called Artificial Digital Objects in Human-In-The-Loop (HITL) and Human-On-The-Loop (HOTL) approaches are described. The final phase demonstrates that the traditional approach to the nature of the legal-tax relationship should change. The concepts of “multi-sided” relationships by J. Tirole and pullulatio from scholastic philosophy are used to denounce the abusive use of risk analysis techniques based on correlation.

The Use of Emerging Technologies in Out of Court Dispute Management Procedures: International Legal Approach and Regulatory Challenges

Marta Gonzalo Quiroga — 2024-11-30

This paper has two principal objectives addressed with different methodologies. First, from a descriptive perspective, it analyzes the most internationally used Out-of-court dispute management procedures. Also, the main emerging technologies, led by Artificial Intelligence (AI), are studied and the AI Programs applied to the different Alternative Dispute Resolution methods (ADR) digitized through Online Dispute Resolution (ODR). Secondly, with an analytical approach, the different questions raised by the use of AI in ADR are accessed, identifying the main pros and cons that the use of AI represent in the framework of Alternative Justice. This is followed by an analysis of the role that international law and regulation can play in this context. The article concludes with a reflection on the impact of AI on the digitization of alternative justice and various proposals in this regard.

Impact of the New International Tax Principles on International Investment Agreements (IIA) and Geographical Strategies of Multinational Companies

Eva María Márquez Campón — 2024-11-30

The international taxation based on physical presence is obsolete. Since 2015, the OECD and the G20 have worked toward fairer tax rules. Countries have adopted Pillars 1 and 2 of the Inclusive Framework, aiming to tax companies at the source and establish a global minimum tax rate of 15%. While Pillar 1 remains on hold, Pillar 2 is already in effect in several countries. Significant advances have also been made in tax transparency and information exchange (mainly by the Global Forum), aiming to reduce illicit financial flows and gradually eliminate tax havens. The UN resolution of November 22, 2023, establishes an Ad Hoc Committee to develop the Draft Terms of Reference for a Multilateral Framework Convention (UN General Assembly A/AC.295/2024/L.4, 2024), thereby encouraging more inclusive and effective international cooperation on tax matters. This new scenario influences investment agreement negotiations and the geographic structure of transnational companies.

The conceptual structure of the European Digital Markets Act (DMA) as a tool for updating Chilean Economic Law

Críspulo Marmolejo González — 2024-11-30

The teaching of economic topics for law students in Chile has more than 160 years. It begins, first, with the establishment of the chair of Political Economy and later, with the configuration of the courses of the discipline called Economic Law. The evolution that both, the contents, and the teaching methodology, in these subjects have undergone constitutes an object of study of singular importance, since the existing relationship between Law and Economics has become progressively closer and influenced, certainly, by technological advancement. Currently, the increasing scrutiny of the regulatory authorities and the defense of competition, both in Europe and in the United States, regarding the operation and performance of large technology companies, has generated important challenges both for these entities, and for the teaching of this field, to strengthen a more thorough and updated understanding of the fundamentals of the digital economy, based on Law. From this point of view, the design of teaching programs in this legal discipline must be adapted to the growing need for study on the various realities generated by the digital economy. This article does not deal with the projection of the enforcement of this legislation, an issue that is typical of Competition Law and studied in other texts, but rather raises reflections about the educational utility that the conceptual infrastructure of this law can present (Digital Markets Act or DMA). The case of this European legislation can be an interesting resource for an updated teaching of Chilean Economic Law.

Practices manipulatives of artificial intelligence and consumer protection

Ana Felicitas Muñoz — 2024-11-30

Artificial intelligence (AI), together with other technologies, is enabling the targeting of consumption through massive data analysis and the development of the ability to predict reactions through so-called ‘influence machines’. These tools pose new risks, as they may exploit psychological biases, information gaps or personal needs and manipulate decisions, raising ethical and legal questions. The research focuses in particular on ‘subliminal, manipulative or deceptive’ methods prohibited under the AI Regulation and so-called ‘dark pattern’ designs that employ similar practices. The study explores a holistic approach to the legal provisions covering manipulative and deceptive techniques in the AI Regulation and other EU rules, although only a case-by-case approach could conclude an accurate assessment of the impact on consumers' privacy and freedom of choice.

Convenzione Tributaria ONU/UN TAX CONVENTION: Passo avanti nelle sfide internazionali sulla cooperatione tributaria

Eva Andres — 2024-08-31

Dal 29 luglio al 16 agosto 2024 si è svolta la seconda sessione del Comitato ad hoc per preparare il progetto di mandato per una Convenzione fiscale delle Nazioni Unite sulla cooperazione fiscale internazionale. Questo incontro è il risultato di diverse risoluzioni approvate dall'Assemblea Generale delle Nazioni Unite, la più rilevante a tal fine è la Risoluzione 78/230 delle Nazioni Unite.

La bozza preliminare dei termini di riferimento della Convenzione quadro delle Nazioni Unite sulla cooperazione fiscale internazionale (UNFCITC) è stata presentata alla seconda sessione dell'Ad Hoc Tax Committee tenutasi nell'agosto 2024 a New York, con l'obiettivo di rispondere alle crescenti sfide del panorama fiscale globale (https://search.app/6kHKUigxKpVk2DtB8).