Law, Politics and Economics

 
LINE 2. BUSINESS AND MARKETS

Researchers

Group

 
Direct taxation
 
Analysis of personal income taxation, corporate taxation, inheritance and gift taxation and wealth taxation.
 
 
Ana María Delgado García

Email: adelgadoga@uoc.edu
 
 
TAXBUSINESS

Indirect taxation

Study of taxation on general consumption (Value Added Tax), special taxes, and Transfer Tax and Stamp Duty.

Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

International taxation

Analysis of tax residence, international double taxation, double taxation treaties, tax havens, non-resident income taxation and customs taxes.

 
Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

Regional and local taxation

Study of the regional tax system under the common system, the Autonomous Communities' own taxes, taxes ceded by the State and the local tax system.

Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

Tax procedures

Analysis of the general principles of the application of taxes and the common rules on actions and procedures, tax management, tax inspection, tax collection, infringements and penalties, and the review of acts of a tax nature.

 
Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

General aspects of taxation

Study of tax principles and regulations, public revenue and expenditure, tax obligations and the taxable event, taxpayers, elements of tax quantification and extinction of the tax debt.

Ana María Delgado García

Email: adelgadoga@uoc.edu
 
TAXBUSINESS
 
Electronic tax administration
 
Analysis of the right and obligation to electronic relations with the tax administration, electronic offices and registers, protection of personal data in the tax sphere, information and assistance actions via the Internet, social collaboration in tax management, telematic declarations, electronic tax notifications, electronic invoicing, appeals and claims by electronic means, and big data and artificial intelligence in the tax sphere.
 
Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

Corporate and e-commerce taxation

Study of the direct taxation of e-commerce, indirect taxation of e-commerce, taxation of electronic payments, taxation of certain digital services, taxation in the digital economy.

Ana María Delgado García

Email: adelgadoga@uoc.edu
TAXBUSINESS

Active labour market policies for the 21st century labour market

Analysis, proposals and improvement of active labour market policies in a market characterised by digitalisation: labour intermediation, incentives for employment and self-employment, vocational training, etc.

Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
 
  
TAXBUSINESS

Challenges of Social Security and occupational risk prevention

Analysis, proposals and improvement of occupational risk prevention and the different contributory and non-contributory Social Security benefits: retirement, birth and childcare, risk during pregnancy and breastfeeding, temporary and permanent incapacity, etc. / Analysis, proposals and improvement of occupational risk prevention and the different contributory and non-contributory Social Security benefits: retirement, birth and childcare, risk during pregnancy and breastfeeding, temporary and permanent incapacity, etc.

 
Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS

Collective labour law in the data economy

Analysis of business flexibility strategies based on digitalisation (platforms, crowdworking, network companies, etc.), which pose a challenge to the labour market.

 
Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
 
 
TAXBUSINESS

Labour law and behavioural psychology

Analysis of the conscious and sub-conscious behavioural elements that can contribute to explaining human behaviour with the aim of configuring an architecture of socio-labour norms that will improve their effectiveness and the achievement of legal objectives. de los objetivos legales.

 
Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS

Phenomena of business plurality and labour relations

Analysis of the phenomena of business plurality (contracts, assignment, subrogation and/or groups of companies) and their impact on labour relations.

Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS
 
Automation and algorithms and labour relations
 
Analysis of the impact of automation and algorithms on the individual and collective dimension of labour relations, as well as on the fundamental rights of workers / Anàlisis de l'impacte de l'automatització i els algoritmes en la dimensió individual i col-lectiva de les relacions laborals, així com dels drets fonamentals de les persones treballadors / An analysis of the impact of automation and algorithms on the individual and collective dimension of labour relations, as well as on the fundamental rights of workers.
 
 
Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS

Challenges of internal and external flexibility of the employment contract

Analysis of the descriptors of internal and external flexibility measures and articulation of mechanisms that facilitate their balance with the aim of promoting the continuity of employment relationships.

Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS

Public employees' employment relations and the challenges of technology and improved stability

Analysis of the challenges posed by technological transformation for public employees and/or study of the legal instruments aimed at improving their working conditions and stability. 

Ignasi Beltran de Heredia Ruiz
Email: ibeltran_de_heredia@uoc.edu

Antonio Fernández García
Email: afernandezgarcia16@uoc.edu
TAXBUSINESS

The metaverse and the transformation of business assets

The boost of new technologies (DTL networks -including blockchain-, Artificial Intelligence and the Internet of Things -IoT-) is changing the way we understand business activity and the nature and value of business assets. The latest milestone (and hype) at this time is the development of the metaverse as a new field of business expansion. The purpose of this doctoral thesis proposal would be, starting from the study of the configuration and structure of these new scenarios, to analyze the transformation or adaptation of business assets in these new markets, to reflect on the impact of these transformations and to propose legal and practical solutions to the problems that may arise.

 
Email: vjimenezse@uoc.edu
DDI
 
Digital marketing and e-retailing
 
The impact of digital marketing channels on the brands’ value propositions and their performance in e-retailing.
Adoption and marketing of new digital technologies for e-commerce.
 
 
Email: vjimenezse@uoc.edu
DDI

Digital markets and competition

Currently, digital markets are undergoing an important transformation process due, among other factors, to the attempts of regulation, especially in the European Union. This proposal seeks to study both the problems existing in digital markets from a competition law perspective and the solutions proposed from a critical perspective.

 
Email: vjimenezse@uoc.edu
DDI

Protection of cultural heritage in the European Union

Regulation of the European market in the circulation of cultural goods. Mechanisms for combating illicit trafficking in cultural goods, import licences and administrative procedures. European restrictions and mechanisms for the restitution of illicitly trafficked works.

Maria Julià Barceló

Email: mjuliabar@uoc.edu
 

Tourism and sustainable development in the European internal market

Limitations on the freedom to provide tourist services for health reasons (Covid-19). Limitations on the use of dwellings as tourist rentals and guarantees to the freedom to provide services and free movement of persons (regulation of EU law and implementation of national rules). Implementation of the 2030 Agenda to ensure the development of sustainable tourism.

Maria Julià Barceló

Email: mjuliabar@uoc.edu
 

Remote working in the tax field

The elimination of physical barriers made possible by the potential of the technological revolution of recent decades has generated an increasingly globalised world in which it is possible to work or carry out an economic activity from and for anywhere. For this reason, given its important consequences on the taxation power of States and the need to adapt the correct taxation in this respect, the thesis proposed here aims to delimit and study the taxation of remote work (whether self-employed or employed), with the aim of highlighting the main controversial issues that arise and providing necessary proposals for improvement.

Irene Rovira Ferrer

Email: iroviraf@uoc.edu
TAXBUSINESS

Drone law

The aim is to examine in depth, within aeronautical law, the aspects relating to the legal regime of UAS (Unmanned Aircraft Systems): national, European and international regulations, the legal status of UAS, the legal status of persons participating in UAS operations, liability for material and non-material damage - related to the right to the protection of personal data and fundamental rights - caused in UAS operations in the open, specific and certified categories, and insurance. The rules and procedures applicable to the use of UAS on the basis of Commission Implementing Regulation (EU) 2019/947 of 24 May 2019 and the requirements for the design, manufacturing, maintenance and marketing of UAS, as well as those for third country UAS operators on the basis of Commission Delegated Regulation (EU) 2019/945 of 12 March 2019 are worked out.

Blanca Torrubia Chalmeta

Email: btorrubia@uoc.edu
TAXBUSINESS

Insolvency proceedings: procedure and alternatives

The study of the general insolvency rules, the insolvency of the estate and the specialities of the insolvency of the debtor with certain subjective or objective characteristics, as well as the alternative crisis law - which is sometimes prior - to the traditional insolvency law are studied in depth. This other law, known as pre-bankruptcy law, includes the notification of the opening of negotiations with creditors, refinancing agreements, out-of-court payment agreements, and the special features of consecutive bankruptcy, either to a refinancing agreement or to an out-of-court payment agreement. The rules of private international law are also studied. All of this is based on the regulations contained in Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Insolvency Act and, pending its transposition, in Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on frameworks for preventive restructuring, debt waivers and disqualifications, and on measures to improve the efficiency of restructuring, insolvency and debt waiver proceedings, and amending Directive (EU) 2017/1132.

Blanca Torrubia Chalmeta

Email: btorrubia@uoc.edu
TAXBUSINESS

Commercial contracts

An in-depth study of commercial contracts within the framework of new technologies, which includes: (a) the general theory of obligations and commercial contracts and the analysis of smart contracts, the use of which is made possible by distributed databases (DLT), of which blockchain is a specific typology, (b) the commercial sales contract, special sales contracts and contracts related to such sales contracts, classified as contracts for the exchange of goods, are analysed in the second thematic block; c) collaboration contracts, which include agency and commission contracts, d) distribution contracts, which include franchising, concession and selective distribution, with the competition law issues that need to be taken into account, e) banking, financing, stock market and insurance contracts.

Blanca Torrubia Chalmeta

Email: btorrubia@uoc.edu
TAXBUSINESS

Company law

The organisation and functioning of companies, methods of financing, protection of company creditors, conflicts between shareholders, structural modification operations, the liability of directors and proxies and the liability of the company are studied in depth. Groups of companies are also studied.

Blanca Torrubia Chalmeta

Email: btorrubia@uoc.edu
TAXBUSINESS

Competition law

In-depth study of the rules aimed at regulating the correct functioning of the market, including: a) the regulation of free competition (regulation of prohibited conduct - collusive practices and abuse of dominant position - and of controlled conduct - economic concentrations and public aid), the prohibition of unfair conduct and b) the protection of industrial property, i.e. trademarks and trade names (distinctive signs), patents and utility models (inventions), and industrial designs and semiconductor topographies. It also includes the study of domain names and plant varieties.

Blanca Torrubia Chalmeta

Email: btorrubia@uoc.edu
TAXBUSINESS

Internet trademark infringement

This research line focuses on trademark law issues, and particularly aspects of functions of trademarks and trademark infringement on the internet, among other areas. 

Miquel Peguera Poch

Email: mpeguera@uoc.edu

DDI
Real estate taxation
 
The focus of study of this research line is the fiscal impact of all issues related to real estate, taking into account the importance of the real estate market, the increase in the number of people who work from home as freelancers or employees, and its important link with the right to adequate housing recognized in the Spanish Constitution.
 
Irene Rovira Ferrer

Email: iroviraf@uoc.edu
TAXBUSINESS