Digitization And The Law

Neue Technologien bedeuten neue Herausforderungen für das Recht. Das Internet ist kein Neuland mehr, kritische Themen wie Cyberattacken, Privatsphäre, der Schutz Minderjähriger oder auch das Cloud Computing sind jedoch keinesfalls ausdiskutiert. Die zunehmende Digitalisierung und Technisierung beschränkt sich nicht auf das World Wide Web. Der automatisierte Straßenverkehr ist ein ebenso zukunftsweisendes Thema, dessen Entwicklung rechtlich begleitet werden muss. Im vorliegenden Band sind Forschungsarbeiten von Rechtwissenschaftlern aus Deutschland, den USA, Kanada und Griechenland zusammengefasst. Die von Prof. Eric Hilgendorf und Prof. Susanne Beck herausgegebene Reihe Robotik und Recht widmet sich der Diskussion praxisrelevanter Rechtsfragen zu Robotik, Technisierung und Digitalisierung. Mit Beiträgen von Prof. Eric Hilgendorf, Prof. Susanne Beck, Prof. Mark Kende, Prof. Ari Ezra Waldman, Prof. Maria Kaiafa-Gbandi, Prof. Sara Sun Beale and Peter Berris, Prof. Frank Peter Schuster

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Tracing the rise of digital computing in policing and punishment and its harmful impact on criminalized communities of color The U.S. Bureau of Justice Statistics estimates that law enforcement agencies have access to more than 100 million names stored in criminal history databases. In some cities, 80 percent of the black male population is registered in these databases. Digitize and Punish explores the long history of digital computing and criminal justice, revealing how big tech, computer scientists, university researchers, and state actors have digitized carceral governance over the past forty years—with devastating impact on poor communities of color. Providing a comprehensive study of the use of digital technology in American criminal justice, Brian Jefferson shows how the technology has expanded the wars on crime and drugs, enabling our current state of mass incarceration and further entrenching the nation’s racialized policing and punishment. After examining how the criminal justice system conceptualized the benefits of computers to surveil criminalized populations, Jefferson focuses on New York City and Chicago to provide a grounded account of the deployment of digital computing in urban police departments. By highlighting the intersection of policing and punishment with big data and web technology—resulting in the development of the criminal justice system’s latest tool, crime data centers—Digitize and Punish makes clear the extent to which digital technologies have transformed and intensified the nature of carceral power.

Information Technology Law takes a unique socio-legal approach to examining the interaction between the law and other elements of the information society. Murray discusses relevant issues such as governance, free expression, and crime with enthusiasm, and looks forward to future challenges presented by developing technologies.

Global finance is in the middle of a radical transformation fueled by innovative financial technologies. The coronavirus pandemic has accelerated the digitization of retail financial services in Europe. Institutional interest and digital asset markets are also growing blurring the boundaries between the token economy and traditional finance. Blockchain, AI, quantum computing and decentralised finance (DeFI) are setting the stage for a global battle of business models and philosophies. The post-Brexit EU cannot afford to ignore the promise of digital finance. But the Union is struggling to keep pace with global innovation hubs, particularly when it comes to experimenting with new digital forms of capital raising. Calibrating the EU digital finance strategy is a balancing act that requires a deep understanding of the factors driving the transformation, be they legal, cultural, political or economic, as well as their many implications. The same FinTech inventions that use AI, machine learning and big data to facilitate access to credit may also establish invisible barriers that further social, racial and religious exclusion. The way digital finance actors source, use, and record information presents countless consumer protection concerns. The EU’s strategic response has been years in the making and, finally, in September 2020 the Commission released a Digital Finance Package. This special issue collects contributions from leading scholars who scrutinize the challenges digital finance presents for the EU internal market and financial market regulation from multiple public policy perspectives. Author contributions adopt a critical yet constructive and solutions-oriented approach. They aim to provide policy-relevant research and ideas shedding light on the complexities of the digital finance promise. They also offer solid proposals for reform of EU financial services law.

Around four billion people globally are unable to address their everyday legal problems and do not have the security, opportunity or protection to redress their grievances and injustices.

The legal sector is being hit by profound economic and technological changes (digitalization, open data, blockchain, artificial intelligence ...) forcing law firms and legal departments to become ever more creative in order to demonstrate their added value. To help lawyers meet this challenge, this book draws on the perspectives of lawyers and creative specialists to analyze the concept and life cycle of legal innovations, techniques and services, whether related to legislation, legal engineering, legal services, or legal strategies, as well as the role of law as a source of creativity and interdisciplinary collaboration.

This book explores how digitalization and digital technologies influence markets, firms, financial institutions and organizations. Drawing on examples from Canada, Poland, France, Albania, Africa and Turkey this book takes a truly international perspective. It explores the technical aspects of digitalization, with chapters examining topics like how digitization creates value in a small company, how digital-driven business drives innovation, how import-exporting firms can increase productivity within the digital economy and how financial systems and institutions evolve due to new technologies. However, the book goes beyond this and, by adopting a holistic view, examines the social impact of digitalization, with the authors discussing how trade unions and employers present Industry 4.0 to employees and the general public. This book will be of interest to anyone studying digital innovation, digital management, digital strategy, Fin Tech, firm management, and Industry 4.0. Chapter 1 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.