Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Economic social welfare in free market is achieved by protecting competition. Despite this fact, cartels obstruct or replace it with illegal cooperation setting market conditions. Competition Law fights against them through tools of deterrence, detection and sanction. These mechanisms are part of a regime for the persecution of cartels and are effective when they are technically interpreted and applied. However, in the Ecuadorian administrative and judicial practice there are erroneous interpretations of the competition regulation, especially in what corresponds to cartel enforcement. This weakening of the regime occurs, at least, when enforcing restriction by object and by effect rules; about the test for concerted practices; and, on the possibility of cartels in public procurement. These erroneous interpretations have generated a structurally weakened fighting mechanism against cartels in Ecuador.

The tax administration in practice shows shortcomings in the face of the needs of a digital society. The need for technological means to carry out public administration procedures in a transparent, decentralized, and efficient manner has become evident. In the national and international context, it is necessary to consider smart contracts and blockchain technology as an alternative to the ineffectiveness of the tax administration.

This article is a study on the figure of the fortuitous case and force majeure and their possible application as a consequence of the appearance of COVID-19. First, a brief historical introduction is given on the origin and main characteristics of the concept of fortuitous case. Subsequently, we analyze the unpredictability, irresistibility, and absence of fault as the three requirements that must be presented in order to be able to allege its existence. The article also examines the legal effects of the fortuitous event on contracts and, by way of conclusion, attempts to answer whether this legal institution is suitable for resolving the legal disputes that will arise in the world of contract law as a result of the pandemic.

The exchange of information in tax matters has positioned itself in recent years as a tool to fight tax evasion and fraud. Currently, States have various bilateral and multilateral instruments that allow them to exchange information with tax administrations of third States. However, the exchange of information also has disadvantages and could cause a violation of taxpayers"™ rights. For this reason, this work focuses on an analysis of the taxpayers"™ rights in the framework of the exchange of tax information and its application under Ecuadorian Law.

Digital transformation of business is increasingly recurrent and has a greater impact on the world economy and therefore the challenges it represents for taxation purposes are undeniable. This article analyzes the challenges and risks that digital business models represent, what are the solutions that are being developed at an international level, what is the situation of Ecuador regarding taxation of the digital economy and what strategies could be implemented.

The present article proposes some thoughts on taxation of new technologies, studying the perspective of the digital economy. It considers that the reality of the actual operating taxation is changing fast. For this reason, it is necessary to analyze the possible modifications to shorten the distance between the tax legal system and the current digital age. This review contents a brief doctrinal analysis of taxation of the digital and technological society.

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In this interview, Soledad Álvarez Velasco, an expert in irregular migration, analyzes theproblem of human mobility in the context of the COVID-19 pandemic. The interviewee addresses issues of legal and social relevance that have arisen in the particularly difficult times of the pandemic and others that affect migrants beyond the current moment (but which, nevertheless, have been aggravated), such as the way in which the legal system is constructed and the public policies of the States are designed with respect to the subjects in migration.

This interview with the Chilean Doctor and master"™s in law and Social Policies, Javier Couso Salas, in May 2020. Since October 2019, tens of thousands of Chilean citizens have organized multiple protests professing their disagreement with the social inequality to which they claim to be subject. In this dialogue, Javier Couso explains the main social, legal and political reasons that caused various disagreements by various sectors of the population, ultimately causing a social outbreak. The expert details the idea of a constitutional referendum, as a possible structural solution to this problem, as well as the legal and democratic procedure that the Chilean people would have to submit to in order for this to happen.

The relationship between law and politics is one of the most debated topics in legal theory. There is no consensus on the range and scope of the political and the legal element in law. Legislation or lawmaking is conceptually ambiguous because it indicates the law which has been promulgated, and therefore the primary object of many modern theories of law, but also the process of making it, that many theories of law usually locate outside the scope of jurisprudence and more specifically in the realm of politics. The first section sets the problem of legislation by distinguishing a number of different problems that often appear indistinctly under this label. Standpoints can be viewed according to a spectrum stretching from legal theories holding politics to essentially permeate the law to those claiming the opposite. The aim is to situate Hägerström"™s view on law-making along this spectrum. My claim is that Scandinavian realism holds middleground in that ideological constructs structurally affect the law yet legal normativity cannot be reduced to the will of de facto holders of power: law cannot be reduced to any idea of will, including that of the majority or of the people. To substantiate this claim the article investigates Hägerström"™s view on the foundation of a new constitution pursuant to a political revolution, the ultimate touchstone for maintaining the (in)distinctiveness of law and politics. His bottom line is that the problem cannot be explained in terms of discovery of public interest, because of his non-cognitivist approach. But it cannot be explained in terms of decision-making either. Law-making here amounts to access and control of technical procedures grounded in a form of faith, or in his own terms "ideas governing men"™s minds".