(Pontificia Universidad Católica del Perú, 2021-11-22) Calderón Paredes, Cecilia
In the context of Bill 4243/2018-CR, the Law of Decent Employment that regulates workers on Digital Platforms, the existence of a new business reality dominated by the phenomenon of digital platforms is undeniable. This new dynamic challenges the classic parameters of labor law and puts into debate the existence or not of an employment relationship between the agents participating in it.In this article, and from a commercial-labor perspective, the author outlines the existence of a new ‘platform economy’, identifies the actors involved in it and the dynamics that it incorporates in the market. In the same way, she examines the new signs of employment that could arise in this scenario, as they have been recognized by the Spanish Supreme Court in one of its last decisions regarding the matter: the Glovo case.
(Pontificia Universidad Católica del Perú, 2021-11-22) Von Chrismar Medina, Andrea; Grebe Lira, Benjamín
This article explores the subject of merger operations, specifically, on digital platforms. Thus, it analyzes the possible risks of these and the challenges that antitrust agencies must face when analyzing them. In this way, the authors highlight various characteristics of this market such as its dynamism and unpredictability, which allows it to adapt to the increase in demand, and the important role of user data in merger operations.To fulfill this objective, the article begins with a theoretical approach, providing definitions of key concepts for the understanding of merger operations on digital platforms. Nevertheless, it also offers a practical analysis, by exploring how these types of mergers have been taking place in reality, through recent cases of judgements relevance.
(Pontificia Universidad Católica del Perú, 2021-11-22) Ruíz Hidalgo, Carmen; Siota Álvarez, Mónica
The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars on which taxation has been based, due to the tax obligations generated. At the same time, new opportunities are created to help both tax administrations and taxpayers in the application of the tax system, also facilitating its subsequent control.Since digital platforms are destined to become important collaborating agents of the tax administration, throughout this article, the authors identify the way in which they affect the application and collection of taxes. First, they address the issue of tax enforcement, reviewing the tasks and obligations of these platforms in this regard. Then, they cover the issue of tax collection and the way in which the platforms collaborate with it.
