This study provides factual evidence on potential issues related to access and (re-)use of data in platform-to-business relations. Based on interviews with online platforms and businesses, a survey of businesses, and a literature review, the study identifies the different categories of data...

A central objective of European open data policy is ensuring that the potential value of data, including data made available via open data portals, can be optimally realised. Reducing or eliminating any constraints that impede open use of such data is a critical step in achieving this objective:...

The relationships between criminal law and economics are surely of great importance, as the matters related to crime, punishment, reeducation of the prisoners and so on have a great impact on the society. In other words, the crime and its consequences have heavy social costs, both for private...

This paper is dedicated to the topic of the violation of the rights of trade unions in Latin America, and more specifically in some selected countries that are particularly interesting for our analysis. Latin America is surely one of the most fascinating parts of the world, and in many...

This paper is aimed to provide an in-depth analysis of the European VAT regime applicable to electronically supplied services (e.s.s.), as regards, in particular, what kind of services can be considered as e.s.s. and where they are taxed, taking into account B2B and B2C transactions. Apart from...

Tax issues can be a great barrier to the development of international Grids and can be perceived as an obstacle for ICT companies. Provided this fact, the scope of this paper is to analyse the concept of server (to the ends of income taxation) in case of international Grid infrastructures, in...

The paper analyses the implementation of Creative Commons licenses in Brazil provided that the role of public institutions and academia has been remarkable and that such licenses are perceived as a pivotal element in the modernisation of the national legal framework concerning intellectual...

The scope of the article is to analyse to what extent some traditional tools developed in the area of tax and competition law for big companies can be applied to SME clusters in order to promote their development. The focus of the research, in particular, will be, on one side, on group taxation...

The aim of this presentation is to draft a concise and clear picture concerning the applicability of transfer pricing regime in a typical e-commerce scenario. Provided two legal and business models (intra-company transaction between head office and branch, and inter-companies transaction between...