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 [...]

There is a global trend toward embedding personal credit systems and their scoring mechanisms within broader governance infrastructures. A prominent and controversial example

is China's Social Credit System (SCS), which plays a central role in the country's data-driven financial and social governance. [...]