Dieser Beitrag untersucht die Entwicklungen des Steuerwesens im Bereich der Sharing Economy für einen sechsjährigen Zeitraum ab 2018, wobei gleichzeitig auf neuen Fragestellungen
in Verbindung mit künstlicher Intelligenz (KI) eingegangen wird. Das rasante Anstieg an Nebentätigkeiten und die Diversifizierung der Beschäftigungsarten haben [...]
Die japanische Mehrwertsteuer findet seit 1998 gemäß den OECD-Regeln auf die Digital Economy Anwendung. 2015 wurde die Reverse-Charge-Verfahren für grenzüberschreitende
B2B-Transaktionen betreffend digitale Inhalte eingeführt, und 2025 das System der Plattformbesteuerung für digitale Inhalte im Verhältnis B2C implementiert. [...]
AbstractThe article analyses the use of sensitive personal data in criminal investigations in Brazil, focusing on the legal consequences of excluding criminal matters from
the scope of the Brazilian General Data Protection Law.It examines whether Brazilian criminal procedural law adequately addresses this regulatory gap, particularly [...]
AbstractHealthcare AI depends on high-dimensional, sensitive data from clinical records, imaging, genomics and wearables, creating heightened risks of identifiability that
require rigorous anonymization.We present a practice-oriented approach to operationalize anonymization as measurable reductions in singling out, linkability, and [...]
AbstractUnder European Union law, the processing of health and genetic data, which are special categories of personal data under the General Data Protection Regulation (GDPR),
is prohibited under Article 9(1) GDPR unless at least one of the 10 exemptions under Article 9(2) is fulfilled.A common interpretation among legal commentators and [...]
AbstractThis study examines the regulatory challenges posed by data-centric utilities (DCUs), such as Alipay, WeChat, and health code systems, which blur traditional distinctions
between public functions and private enterprise in China.It highlights significant gaps in China’s Personal Information Protection Law (PIPL), arguing that the [...]
AbstractThe governance of genetic data reflects the distinct legal priorities of each jurisdiction, and the definition and scope of genetic data, critical for determining the
application of specialized legal frameworks, vary significantly across legal systems. [...]
AbstractThis article examines the governance of cross-border data flows (CBDF) within Latin American and African regional economic integration frameworks, focusing on the Pacific
Alliance (PA), Mercosur, and the African Continental Free Trade Area (AfCFTA).Through a comparative legal analysis of the PA’s First Amending Protocol, Mercosur’s [...]
