Blockchain is coming to tax administration and will cause fundamental change. This article considers the potential for blockchain technology as it applies to the introduction of a value added tax in the Gulf Cooperation Council. Blockchain technology disrupts centralized ledgers. Blockchain...

The article presents the different jurisprudential opinions, illustrated with extracts from courts decisions, regarding the possibility of sentencing for concurrent criminal offences - of forgery and of fraud affecting the European Union's financial interests provided by Article 181 of Law no....

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute...

In the national and supranational legal area, the need to address the ne bis in idem principle is justified by the growing interest aroused by the most recent pronouncements of the European Courts. The principle prohibits anyone who has already been acquitted or convicted in a previous trial...

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

Siendo una nota característica de la UE su configuración como sistema casi federal que se acompaña de técnicas de cooperación avanzadas, el estudio empírico de los modelos de integración existentes en algunos Estados de corte federal puede ser de gran ayuda como experiencia de aprendizaje...

The harmonization of criminal law and procedure is still in its infancy within European Union law and so the relationship between the commercial framework of intellectual property and the criminal enforcement of its standards remains an unsettled and unsettling adolescence. The Proposal for a...

In this text, I question the current ambiguity and hypocrisy as to member state centered regulations for gambling services. It is time to move beyond the state borders and implement a transnational EU gambling regulation, made adequate and effective with the help by strong national gambling...

In dealing with telecom operator and internet mergers in the late 1990s the European Commission adopted a pessimistic view of competition based on the then emerging theory of network effects. This paper takes a short and critical look at the Commission's use of network effects theory, and its...

This paper analyzes the first 13 cartel decisions of the European Commission under its 2006 revised fining guidelines. I find that the severity of the cartel fines is more than five times higher than those figured under the previous 1998 Guidelines. For the first time in antitrust history, I...