EADA Business School

Este artículo aborda los desafíos que plantea la Directiva 2018/822/UE en relación con la protección de los derechos fundamentales de los contribuyentes, en particular el derecho a la vida privada y a un proceso justo, frente a las obligaciones de información impuestas a los intermediarios fiscales. La directiva, adoptada en el contexto de la lucha contra la planificación fiscal considerada «agresiva», impone nuevas cargas a profesionales como abogados y asesores fiscales, generando una profunda tensión entre las exigencias de transparencia y el respeto a garantías esenciales en un Estado de derecho. El estudio analiza, desde una perspectiva crítica, los efectos de esta normativa sobre la confidencialidad de las comunicaciones abogado-cliente y la posición ambigua del asesor fiscal, cuya actividad carece de regulación específica en España. A partir de la jurisprudencia del TJUE y del análisis de la transposición al ordenamiento español, se defiende la necesidad de reabrir el debate público sobre la configuración legal de la profesión del asesor fiscal, como vía para reforzar la seguridad jurídica y la protección efectiva de los derechos de los obligados tributarios.

Abstract Consumers typically switch between different alternatives when choosing multiple times from the same product category. Although this phenomenon of variety-seeking has received considerable attention, literature has primarily focused on decisions made by only one person. However, consumers frequently choose jointly with their peers. This situation often implies different decision processes and outcomes compared with individual choices. We address this gap in two studies. The participants chose either in groups of two people (i.e., dyads) or alone. We found that dyads exhibited a higher level of variety-seeking than individuals, with reciprocity working as a key driver of dyadic variety-seeking. Furthermore, the variety behavior of a dyad decreased when the favorite alternatives of both dyad members were the same, positioning preference alignment as a moderator. Finally, the analysis of the role of impression management concerns showed that, more than the individual score of each dyad member, it was the difference between the two members what significantly affected dyadic variety-seeking.

Este trabajo tiene por objeto analizar cómo opera la aplicación del artículo 55 de la Ley 29/1998, de 13 de julio, reguladora de la jurisdicción contencioso-administrativa, cuando se observa que un expediente administrativo en materia tributaria remitido a los órganos de la jurisdicción contencioso-administrativa carece de documentación relevante para la resolución del procedimiento. Para ello, se estudiarán los distintos aspectos controvertidos que han sido objeto de diversos pronunciamientos judiciales, poniendo de manifiesto las discrepancias existentes entre las distintas salas, y analizando el posible recurso al sistema de apercibimientos y multas coercitivas para conseguir la remisión completa del expediente.

ABSTRACTThis paper studies the effect of board composition in airline firms on their commitment to the environmental, social, and governance (ESG) approach. Accordingly, the moderating influence of strategic ownership of 34 international airlines is studied. The results of this research highlight several correlations between different influential factors. First, it is shown that including female directors can encourage ESG performance. Second, it is found that the environmental performance of the airlines can be improved with the presence of a dedicated corporate social responsibility (CRS) committee. Furthermore, board independence is identified as a positive driver of governance initiatives. Additionally, this study demonstrates that strategic investors can encourage the positive influence of female directors on ESG activities. Finally, the study sheds light on the difference between full‐service and low‐cost airlines, elucidating the impact of how strategic ownership on the correlation between board diligence and management activities. These findings provide crucial insights for the decision‐makers in the airline industry and contribute to environmental sustainability endeavors within the industry.

This case study delves into the entrepreneurial careers of Pritam Dhalla and Abhilash Chakraverty, the founder and co-founder of Larkai healthcare. The company's flagship product, WREN, is a smart multiparameter portable device that seamlessly integrates measures of respiratory rate, body temperature, non-invasive blood pressure (NIBP), and electrocardiogram (ECG) to revolutionise patient monitoring. The benefits of WREN are seen in better patient care, more accessibility to healthcare, and more efficiency. The case explores the origins of Larkai, Pritam's product developmental history, Abhilash's business and financial heft, and the difficulties encountered in early business when artificial intelligence was still in the realm of theory. Due to its global ambitions, Larkai faces a unique challenge: how to balance quick innovation with a variety of legal environments. Larkai's case sets an example for the industry by demonstrating how a purpose-driven approach may result in financial success while having a beneficial global impact.