Debates Interuniversitarios

This first issue of Revista Debates Interuniversitarios, published by the Center for Financial and Tax Law Studies at the University of Buenos Aires, has been jointly edited with the Observatory on Latin America (OLA/The New School) and the University of Salamanca.

It contains critical reflections from thirty-four Argentine, North American, and European authors on the impact of the exponential development of digital technology, which permeates a significant portion of professional, institutional, and everyday activities across much of the world.

View or download the PDF (in Spanish)

The first section broadly addresses the digital issue through a selection of approaches from the humanities and social sciences. It includes articles aimed at denaturalizing the uncritical use of digital platforms, as well as contributions, limitations, and new horizons in scientific theory and practice. Fourteen distinguished philosophers, sociologists, economists, architects, historians, and scientists contribute their sharp analytical and critical perspectives on the impact of AI in their respective fields and its intersections.

The second section delves into key aspects of the challenges AI presents to legal practice. It consists of articles analyzing various AI regulatory models proposed in different countries or regions of the Western world. It also includes contributions on governance and legal practice, justice approaches from a human rights perspective, as well as AI’s impact on the state and fundamental rights. Seven internationally recognized lawyers enrich this section.

The impact on financial and tax law is explored in the third and final section. Thirteen authors examine the conditions AI imposes on administrative management, financial and tax processes, and procedures. The section concludes with reflections on possible advanced approaches to overcoming distortions in financial and tax activity management, particularly those arising from economic delocalization and deterritorialization. These perspectives seek to address the challenges of digital power through financial and tax international public law.del poder digital.

Link to the PDF at Facultad de Derecho, UBA: http://www.derecho.uba.ar/institucional/centro-estudios-der-tributario/revista-debates-interuniversitarios/revista-Universitarios-Ed0001.pdf