Internal market Research Papers - Academia.edu (original) (raw)

2025, Revista de Administración pública

La existencia de publicaciones oficiales constituye una constante en el mundo jurídico. El acceso a la información contenida en las mismas -el derecho positivo-es, por tanto, uno de los temas centrales de la documentación jurídica. En la actualidad, los sistemas de información jurídica se orientan más hacia los medios de tratamiento electrónico de la información que hacia las recopilaciones, los códigos o los diccionarios impresos, tres de las vías más tradicionales de acceso a los documentos jurídicos. Ello no impide que los medios electrónicos sean generalmente subsidiarios respecto a las publicaciones oficiales cuya información recogen y controlan. Así, la base de datos IBERLEX (1) permite hoy no sólo el acceso a la información publicada en el «Boletín Oficial del Estado», sino también a la de otros boletines oficiales, como el «Diario Oficial de las Comunidades Europeas» («DOCE») -que se analiza en este trabajo-e indirectamente (1) IBERLEX es una base de datos referencia! (1968)(1969)(1970)(1971)(1972)(1973)(1974)(1975)(1976)(1977)(1978)(1979)(1980)(1981)(1982)(1983)(1984)(1985) y textual (1986 en adelante) creada y distribuida por el organismo autónomo «Boletín.Oficial del Estado». Contiene la referencia -y el texto, en su caso-de las Disposiciones Generales publicadas en la Sección I del Sumario del «BOE», las sentencias del Tribunal Constitucional publicadas en el suplemento mensual del «Boletín» y los actos de la Unión Europea aplicables a España publicados en la sección «L» del «Diario Oficial de las Comunidades Europeas» («DOCE») que se imprimen en caracteres gruesos y tienen, por tanto, un período de validez amplio.

2025, The Future of Geographical Indications: European and Global Perspectives (Edward Elgar 2025)

This chapter analyses the evolution of the EU sui generis GI system for the protection of agricultural products and foodstuffs, specifically focusing on the interrelations between this area of Intellectual Property (IP) Law and the broader framework of the Common Agricultural Policy (CAP). This chapter argues that understanding the nature and goals of the current EU regime, including those that have guided its recent comprehensive reform, requires considering the evolution of the CAP as a whole. Therefore, a broader vision is recommended to investigate the past, present, and potential future of EU GIs.

2025, DOAJ (DOAJ: Directory of Open Access Journals)

2025, Revista de Salud Ambiental

En febrero de 2001, la Comision Europea publico el Libro Blanco relativo a la estrategia para la futura politica en materia de sustancias y preparados quimicos, que se fundamenta en una revision del sistema comunitario actual de regulacion de las sustancias y preparados quimicos. Como consecuencia, el 29 de octubre de 2003, la Comision adopto la propuesta de Reglamento sobre registro, evaluacion, autorizacion y restriccion de las sustancias quimicas (REACH). Mediante esta propuesta, ademas de crearse la Agencia Europea de Sustancias Quimicas, se establece el sistema REACH que consta de los siguientes elementos: Registro, que exige a la industria que facilite informacion sobre sus sustancias con el objeto de conseguir una utilizacion segura de las mismas. Evaluacion, que garantiza que la industria cumple sus obligaciones y evita que se realicen ensayos innecesarios. Autorizacion de sustancias con propiedades extremadamente preocupantes (CMR, PBT, disruptores endocrinos, etc.) para un...

2025

As an European intellectual property lawyer, the author is often struck by the amount of comparative analysis in the area of intellectual property which adopts US intellectual property laws, rather than European ones, as their point of comparison. This seems strange when in many respects US intellectual property laws have their own unique features and when European such laws are often more closely aligned with the laws of most other countries in the world. This series of articles aims to expand knowledge of and to explain something of European intellectual property laws; how they got to their present state, what are current hot topics in them, where they are heading and why they matter. This first article will provide an overview of some of these issues and subsequent articles will focus on specific areas of intellectual property.

2025, Καϊάφα (επιμ.), Η ενδυνάµωση του κράτους δικαίου στις ευρωπαϊκές έννοµες τάξεις και στην Ελλάδα

2025, Revista de Economia

O objetivo deste artigo é analisar a economia mineira enquanto objeto historiográfico nos séculos XVIII e início do XIX a partir do advento da História Moderna, localizando duas tradições diferentes de se fazer história: uma orientada às grandes sínteses produzidas pela "geração de 1930" e seus sucessores, e a outra pela literatura desenvolvida a partir da década de 1970, que confrontou essas interpretações clássicas, utilizando recortes específicos e pesquisas primárias de fontes documentais. Para concluir, argumentamos que essa mudança na maneira de apreender a realidade econômica e social esteve intimamente imbricada com as transformações historiográficas da História Econômica, somadas às diferentes questões históricas vivenciadas por esses distintos grupos de autores.

2025, ULP Law Review

SUMMARY From 19 February to 14 June 2020, the European Commission held a Public Consultation on several policy and regulatory proposals that are currently being considered in the area of Artificial Intelligence (AI). This consultation was centered on two main documents presented by the Commission: the White Paper on Artificial Intelligence[1] and the “Report on the safety and liability implications of Artificial Intelligence, the Internet of Things and robotics”[2]. The consultation also included an online survey[3], where the central themes of those two documents were covered in a summarized way. In November 2020, the results of the consultation were presented, as well as the texts accepted for publication[4]. In order to participate in this pre-legislative process, a working group was created within the Faculty of Law and Political Science of the Lusófona University of Porto, which presented a contribution that was accepted and published by the European Commission[5]. The White Pa...

2025, HAL (Le Centre pour la Communication Scientifique Directe)

L'article 194 du TFUE a conféré de bouveaux pouvoirs aux instances européennes notamment dans le domaine de l'énergie. Une politique énergétique peut être menée dans une logique de solidarité afin de garantir des objectifs communs, tels la sécurité d'approvisionnement. Ce faisant le Traité de Lisbonne semble donner de nouveaux leviers à la Commission dans le domaine de l'énergie en addition des politiques de concurrence et environnementale. Cependant, ces possibilités semblent entravées par leur subordination aux Etats membres qui demeurent libres de déterminer leur mix énergétique et leur politique d'approvisionnement extérieur. Ce faisant, la politique de concurrence semble s'avérer le seul levier de mettre en oeuvre une politique énergétique européenne. Cependant, dans le même temps, la capacité de l'outil concurrentiel à créer des marchés dans le secteur de l'énergie reste questionnable. Notre article montre sous quelles conditions une action publique européenne basée sur les principes de solidarité et de subsidiarité pourrait répondre aux limites des « energy only markets ». A cette fin, nous nous penchons plus en détail sur la question des contrats de long terme et nous mobilisons le cadre théorique de l'économie des conventions. Codes JEL : L94, L13, K21, N74 1 Une première version de ce texte a été présentée dans le cadre de la Conference on energy, the market, and the law: a European dialogue between economists and lawyers, organisé le 12 janvier 2016 par la Chaire European Electricity Markets (CEEM) à l'Université Paris Dauphine. L'auteur remercie l'ensemble des participants pour leurs suggestions et commentaires. Toute erreur ou imprécision demeure de sa plus entière responsabilité.

2024, RePEc: Research Papers in Economics

The paper analyzes the implications of allowing for trade deflection under the re stricted origin principle. It is shown that (a) producer trade deflection leads to circular trade and must be ruled out to obtain a trade equilibrium, (b) consumer trade de flection will not occur in a Nash equilibrium when transaction costs are linear (zero) and tax rates are endogenized, (c) with strictly convex transaction costs model results do not differ qu alitatively from those obtained in the absence of trade deflection. Together, these results give some theoretical support for the no cross-hauling assumption typically used in multi-country trade modelling.

2024

This paper provides an overview of key economic issues in the use of taxation as an instrument of environmental policy. This article presents the concept of the ecological tax reform as the process of shifting the tax burden from employment, income and investment, to pollution and waste. This paper reviews the theoretical problems of ETR like double dividend hypothesis. The purpose of this article is to show the variety of green taxes in Eu Member States and the Polish tax solutions applied in this regard.

2024, HAL (Le Centre pour la Communication Scientifique Directe)

As Distinctive Signs, Indications of Geographical Origin are subject to special protection regimes in international treaties, as well as through the legislation of integration processes. There are three usual legal instruments which could be used for the protection of IGO: unfair competition rules, trademark law, and sui generis systems. The last two are based on granting legal monopolies. Although producers establish the distinctive sign's goodwill, to take advantage for new markets, sometimes the legal monopoly granted might be turned into an abuse of dominant position in the market. The real problem is not legal structures per se, but preventing these legal tools from being used for harmful actions. The distinctive signs must be recognized for producers and legitimate users of IGO, but the enforcement of such rights must be exercised with special patterns. As there is not a single definition for IGOs, unlike other Intellectual Property Rights, a new criterion of legal interpretation with international scope should be promoted. So for the legal evaluation to determine the existence or not of an infringement against an IGO, legal operators should rely on a classic approach such as the one used in the context of article 10 bis of the Paris Convention. 1

2024, Theory, Methodology, Practice

The past fifteen years have been decisive in terms of the appearance and development of one of the most significant background systems serving as a foundation for the economy, the clearing services. In November 1994 the automatic clearing system was introduced in Hungary, and the past two decades saw a well-balanced operation, continuous development and more or less uniform increase in turnover. The paper presents the events of this period, the present of clearing services, and the changes in the near future which are expected to have significant impacts.

2024, UNIO – EU Law Journal

Digital Single Market is the new political goal that promotes the creation of digital solutions to support the European Union’s evolution. It is believed to be one means by which the EU can attract investments from new IT tools’ economic agents. For that purpose, the European Unionsettled various interoperability measures so that both Member States and European institutions were able to set the example on how digital tools are important and one of Union’s goals. In this particular setting, the European Union engaged the ISA2 programme to promote interoperability solutions for Public Administrations, citizens and companies which aimed to bring more transparency to those relationships established between Public Administrations (both functional and organic European administrations) and common citizens and companies. In the medium run, interoperability solutions will provide the European Union with an e-Administration (electronic administration) which visible face will be an e-Governmen...

2024, História e Cultura

Este artigo pretende discutir a representação da Segunda Guerra Mundial no Rio de Janeiro nas páginas do Jornal do Brasil. A justificativa se dá pelas poucas pesquisas sobre a antiga capital federal durante a guerra e utilizando esta fonte. Para isso, foi necessária uma breve introdução, aos principais trabalhos sobre o tema, ao Estado Novo (1937-45), política internacional do regime autoritário e também da imprensa naquele período para situar o Jornal do Brasil. Para tanto será feito tanto uma revisão bibliográfica quanto será dada atenção para outros documentos da época.

2024, The abuse of power & influence by credit institutions against borrowers

At the stage before concluding a loan agreement between the credit institution and the prospective borrower, the inequality regarding the negotiating power of the parties reaches its peak in order to complete the agreement. The pressure to agree on the contract clauses, which usually reflects the imbalance of rights and obligations between the two parties and while several of which are abusive, is not a neutral pressure, but the pressure of the financially and authoritatevely strong against the financially weak and mentally vulnerable. And this is despite the fact that the basic terms have previously been judged by case law or even legislated as abusive.

2024, White paper

it is about How a Law firm helps in your claim regarding Irresponsible Lending In UK

2024

Choice of the rule of conflict: proposal for a new conflict rule 3.1. Some preliminary remarks 3.2. The new conflict rule 2 / 25 5 / 25

2024, European taxation

This is an Opinion Statement prepared by the CFE ECJ Task Force on SECIL (Case C-464/14), in which the 5 th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, 1 following the Opinion of Advocate General Wathelet of 27 January 2016. 2 The case concerned the discriminatory Portuguese taxation of dividends received by corporate shareholders from their subsidiaries in third states, namely in Lebanon and Tunisia. In a clear and instructive decision, the Court not only clarified the scope and impact of the Treaty provisions on the free movement of capital, but also the legal ramifications of the Euro-Mediterranean Agreements with Lebanon and Tunisia.

2024, Europeanization and globalization

The author is analysing the structure and particular operation of the provisions determining the law applicable to individual employment contracts under the EU legislation. From the restricted party autonomy to the default conflict provisions pointing to the law of the place where the work is habitually carried out and marginalising the connection to the place of business through which the employee is engaged, the protection of the employee as the weaker party seems to be the pursued objective. However, there are other interests that may play an important a role in this context, especially when it comes to public policy and overriding mandatory provisions that by definition are not limited to protection of individual private interests but are focused on the interests of the particular state.

2024

The co-existence of Artificial Intelligence (AI) with humans in the recent past till date is axiomatic taking into account the technology integration into lifestyle and services rendered albeit its limitations which includes; Intellectual... more

2024, Annals of Dunarea de Jos University of Galati. Fascicle I. Economics and Applied Informatics

Liberalization of the national market and the agreements with the European Union, the supply of agri-food products is practically unlimited for the local consumers. The use of European quality schemes can provide Moldovan producers with the right tools to promote and market traditional products. The main objective of this study is to identify the progress of national regulation on food quality schemes and to assess the degree of concentration on the traditional food market, in order to identify possible monopolistic trends. Another aim of the research is to evaluate the progress made by domestic producers in adopting European quality schemes. Research showed that local producers are less interested in using quality schemes for PGI, PDO, TSG, which could allow local products to penetrate national and international markets. Although facilities have been set up in Moldova to implement these schemes, the number of registered products is still very low. The biggest difficulties in implementing quality schemes are encountered in the sector of animal products, and meat sector. The study is part of the complex analysis, carried out within the doctoral research program. The results of the study may be useful to researchers, companies and public institutions in developing national agri-food strategies to promote local products in foreign markets.

2024, Universidad Autónoma de Manizales

Productora de gelatina S A 860.010.192 Casa López S.A. 890.800.120 Cauchosol de Manizales S.A. 890.800.124 Cementos de caldas S.A. 890.800.127 Colombit S A 890.800.148 Tejidos industriales Coveta S.A 890.800.189 Editorial la patria S.A. 890.800.234 Central lechera de Manizales S.A 890.800.252 Fondo ganadero del centro s.a. 890.800.307 Herramientas agrícolas s.a. 890.800.413 Induma S.C.A. 890.800.450 Inversiones Iderna s.a.-en concordato 890.800.452 Hada s.a. 890.800.467

2024

Although the Opinion Statement has been drafted by the ECJ Task Force, its content does not necessarily reflect the position of all members of the group. 2 Agreement between the European Community and its Member States, of the one part,... more

2024

This article will critically appraise the evolving and dynamic jurisprudential adjudications of the CJEU applicable to the free movement of goods, including an exposition of the Court’s judicial reasoning, as it relates specifically to the adoption of the principle of non‐discrimination, ‘obstacles to trade’ approach, and most recently, it’s assessment of Member State measures in light of the stringent ‘market access’ test. It will be demonstrated that despite the significant amount of academic critique levelled at Court’s principled reasoning, the CJEU has illustrated its resounding and unyielding support for a unified and economically integrated market, by steadfastly facilitating the acquisition of free movement rights.

2024, Slovak Yearbook of European Union Law

The European Union, like the United States, is creating an internal market within its Member States, which it is adopting the necessary coherent framework of measures to ensure the functioning of that market. In both cases, the measures derive their legal basis from provisions of supreme legal force in the form of the Treaty on the Functioning of the European Union or the Constitution of the United States of America. The paper focuses on a comparison of the provisions of Article 114 of the Treaty on the Functioning of the European Union, the so-called Harmonization Clause, and Article 1, Section 8 (3) of the United States Constitution, the Commerce Clause, the application of which poses a problem in some cases and raises several jurisdictional issues. The aim of this paper is to analyse and compare the limits of the legislator's powers in relation to the use of internal market regulatory instruments.

2024

Imagine being laid off, returning your work computer while dusting off the old one for your kid's home schooling. Following the pandemic the unemployment office is congested and the job openings are few. Perhaps you could freelance... more

2024, Hart Publishing eBooks

For the purpose of this chapter, the term ' transnational employment situations ' covers mobile (posted) workers and some situations concerning the mobility of companies (in the context of the freedom of establishment). Employee involvement at transnational level, as laid down in the European Works Councils Directive, is beyond the scope of this chapter. See in this respect ch 16 by Dorssemont. 2 Th is chapter focuses on intra-EU employment situations and thus does not concern third-country nationals (TCN) in the EU. Th e bulk of EU law also applies in substance to Iceland, Liechtenstein and Norway, however, through the Agreement on the European Economic Area (' EEA Agreement '). 3 Th ese words were used when launching the agreement on the European Labour Authority: see: https://ec.europa.eu/social/main.jsp?langId=en&catId=89&newsId=9301&furtherNews=yes .

2024, Residence, employment and social rights of mobile persons: on how EU law defines where they belong

2024, Journal of Law and Sustainable Development

Purpose: It was decided to determine the influence of credit card contracts on the right to information of customers of financial institutions, Peru. Theoretical framework: The violation of the right to information has become a habit on the part of financial entities, since the regulatory and supervisory entities do not comply with overseeing and sanctioning this type of companies, therefore, the theoretical background found allowed to go deeper into the subject. Design/methodology/approach: A quantitative methodology was considered, under a non-experimental descriptive correlational design, surveying 60 people, made up of 30 lawyers and 30 clients of financial entities, Peru. Findings: The findings showed that when credit card contracts are prepared in an inadequate manner, which only benefits the financial institutions, clients' information rights will be inadequate. Likewise, a significance of less than 0.05 was reached. Research, Practical & Social implications: C...

2024, Common Market Law Review

References to settled case law permeate the decisions of the European Court of Justice. Legal literature commonly deems them elements of stability and constraint. By contrast, this article highlights their transformative effect. That effect occurs in the process of repetition, conceptualized as a process that permits alteration. The article identifies and explores three types of alteration, or three mechanisms of instability: (1) the substitution of cited cases in citation strings; (2) the alternation between expressions found in settled case law and alternative expressions; and (3) the un-anchoring or detachment of legal statements from cases in which they initially appeared. The analysis illustrates how substitution leads to diverging interpretive outcomes, how alternation unsettles the normative force and the relevance of the acquis, and how un-anchoring results in a loss of knowledge. From this perspective, references to settled cases result in complex changes to the law-changes which are multi-directional and lack a clear progression. The article contributes to a better understanding of legal change, and it illuminates the role of past cases in the Court's decision making.

2024, Journal of Law and Sustainable Development

2024, Századvég Publishing House

ინგლისელი პროფესორის ჯუდი ფუჯის 2015 წლის კვლევა ნათლად აჩვენებს შრომის იურისტებსა და თანამშრომელთა ორგანიზაციებს, ანუ პროფკავშირებს, დასაქმების რეგულირების შემდგომი განვითარების სწორი გზის არჩევაში, ან თანამშრომლების შემთხვევაში - იურიდიული ბრძოლების სფეროს არჩევაში. მისი ანალიზის საფუძველზე, შრომის სამართლის ცვლილებების პირველი ეტაპი 1970-იან წლებში მოხდა. შემდეგ, დამსაქმებლებსა და თანამშრომლებს შორის მშვიდობიანი თანამშრომლობის ოქროს ხანის შემდეგ, სახელმწიფოდან ეკონომიკის ორგანიზაციულობის დასრულების პარალელურად დაიწყო სახელმწიფოს პრივატიზება და გატანა; განადგურდა არსებული შრომის სამართლის საფუძვლები. კერძო სამართალში მისი რეინტეგრაციის პარალელურად, შრომითი ხელშეკრულება დაიწყო, როგორც მრავალი სახის კონტრაქტი. ამან მოხსნა მუშაკის დამოკიდებულების განსაკუთრებული პრობლემა კერძო ძალაუფლებისგან. იმ დროს, კონტრაქტისა და ბიზნესის თავისუფლება, რომლის მოგვარებაც საუკეთესოდ შეიძლებოდა კერძო სამართლის დოგმატური ჩარჩოს საშუალებით, გახდა მთავარი საკითხი, მაგრამ, შესაბამისად, აღმოიფხვრა ხელშეკრულების მეორე მხარეს მუშაკის დამოკიდებულებისა და არათანაბარი პოზიციის ასპექტი. შრომის სამართლის მეურვეებმა, ევროპის პროფკავშირებმა, დაიწყეს ახალი კურსის გავლა 1990-იანი წლების შუა პერიოდში - კანადაში 1980-იანი წლების ბოლოდან - მათი ფუნდამენტური კონსტიტუციური უფლებების საფუძველზე. ამ გზით, ბოლო 30 წლის განმავლობაში შრომის სამართალი გაორმაგდა და ტრადიციული საკანონმდებლო შრომის კანონის პარალელურად, კონსტიტუციური შრომის სამართალი იქნა შემოტანილი.

2024, ZEW economic studies

Our study analyses the extent of integration of the EU market for life and non-life insurance. The main integration indicator used is the market share (premium based) of foreign companies in domestic markets. For the calculation of this indicator, three different kinds of foreign presence are taken into account: foreign presence through merger and acquisitions, through branches and agencies and direct cross-border sales without physical presence. Whereas the static view reveals a high degree of national fragmentation the dynamic view indicates advancing integration. The results also show that integration is even less advanced for life than for non-life insurance and that mergers and acquisitions are the dominant strategy to access a foreign market. Besides summarising the liberalisation history of the European insurance sector and discussing consumer benefits from further integration, the study contributes to a better understanding of obstacles to insurance market integration.

2024, SSRN Electronic Journal

2024

Ce papier de travail présente une analyse économique critique de l'étude d'impact qui accompagne le projet de loi sur la Nouvelle Organisation du Marché Electrique (ci-après, NOME). Il a semblé utile de prendre au sérieux cette étude cherchant à évaluer les effets du nouveau cadre de la régulation proposé par le gouvernement. La NOME est en effet un dispositif ambitieux qui devrait se traduire par des transformations profondes et durables du secteur électrique français. Il est donc crucial d'essayer de les anticiper et de les discuter. En outre, l'analyse de l'étude de son impact nous offre l'occasion de poursuivre nos premières réflexions menée avec d'autres économistes dans le cadre d'une analyse critique du rapport de la Commission Champsaur dont la NOME s'inspire largement (Crampes et alii, 2009).

2024, RPER

Este artículo toma el caso de España y Portugal durante el periodo 2003-2017 para investigar el efecto que tiene un shock económico negativo sobre la formación de hogares y la duración de dichos efectos. Para ello se estima un modelo VAR en el que se incorporan diversas variables que inciden sobre la creación de nuevos hogares. Los resultados indican que el impacto negativo tiene efectos diferenciales en ambas economías: mientras que en el caso portugués el impacto es casi inmediato y se prolonga durante seis trimestres, en España se manifiesta precisamente a partir de ese momento. También se constata cómo la formación de nuevos hogares en Portugal presenta mayor sensibilidad a la de oferta en el mercado inmobiliario que en España. Además, a largo plazo el peso de las variables relacionadas con el mercado inmobiliario español pueden llegar a explicar más del 60% de esa variabilidad, y en Portugal son la tasa de desempleo y el precio de la vivienda las que adquieren una mayor relevan...

2024, European procurement & public private partnership law review

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2024, European Procurement & Public Private Partnership Law Review

2024, International Journal of Environmental Research and Public Health

Over the past few decades, the financial system has engaged in abusive practices that meet the definition of fraud. Our objective is to compare the prevalence of psychological distress and levels of health-related quality of life according to having been exposed to financial fraud and its economic impact on family finances. The City of Madrid Health Survey 2017 included specific questions on exposure to financial fraud—this section was administered to half of the participants (n = 4425). Mental health need or caseness was defined by a score greater than two on the 12-item version of the Goldberg health questionnaire. Health-related quality of life was assessed by the Darmouth Coop Functional Health Assessment Charts/WONCA (COOP/WONCA). The prevalence of financial fraud was 10.8%. The prevalence rate ratio for caseness of those who experienced severe economic impact due to fraud was 1.62 (95%, CI 1.17–2.25; reference: no fraud), after adjustment by age, sex, social class, and immigra...

2024, HAL (Le Centre pour la Communication Scientifique Directe)

Elliot ROMANO est aussi économiste dans une autorité de régulation indépendante. Les développements et les opinions exprimés ici n'engagent aucunement son organisme d'appartenance 1

2024, Revista de Contabilidad y Tributación. CEF

En 2016 se dio a conocer el plan de reforma fiscal del Partido Republicano norteamericano, que incluía la inusual proposición de sustituir el impuesto sobre sociedades por otro de nueva planta que gravaría el beneficio societario en el lugar de destino y sobre una base definida por los flujos de tesorería. A este gravamen se atribuyen propiedades tan encomiables como fomentar el crecimiento y el empleo o acabar con la subcapitalización y el problema de los precios de transferencia. Desde entonces, innumerables han sido las publicaciones, conferencias y debates sobre el impuesto sobre sociedades en destino, máxime cuando los republicanos ganaron las elecciones. La trascendencia de esta innovación radica en que, si las virtudes que se le atribuyen son ciertas, cambiará la fisonomía del impuesto societario a nivel mundial. En este artículo describimos el impuesto, sus pros y contras, y analizamos la posibilidad de que pase de mero proyecto a derecho positivo, con los efectos que ello comportaría. Palabras clave: impuesto sobre sociedades; impuesto sobre flujos de tesorería; imposición en destino.

2024, Brooklyn journal of international law

This Article is brought to you for free and open access by the Law Journals at BrooklynWorks. It has been accepted for inclusion in Brooklyn Journal of International Law by an authorized editor of BrooklynWorks.