Alliance level Contact Person: Prof. Dr. J. Carlos Pedrosa López (University of Valencia (j.carlos.pedrosa@uv.es)
Keywords: Digital economy, transformation, digitalization, blockchain, artificial, intelligence, sociological surveys, new teaching techniques, solidarity, intellectual property, sharing economy, post Covid-19 era.
Description: The aim of this Lab is to address digital challenges in the context of the European Union. From a multidisciplinary perspective, the aim is to analyse, and research about current and relevant issues related to the digitization process in which societies are immersed. Societies are in a process of constant digitization, a situation that has been further aggravated by the Covid-19 health crisis. Everyone’s access to technology has led to substantial changes in human relations, both on a professional and personal level. The process of digital transformation is not restricted to a particular subject or area, but its extension to all daily issues of society requires detailed studies from an international and multidisciplinary perspective. A matter of unquestionable relevance, because it directly or indirectly affects all EU Member States, is the challenge posed by the taxation of multinationals as a result of the impact of the digitisation of the economy. This phenomenon has made it necessary to update, amend or adapt the existing international allocation criteria for taxing multinational entities. The digitization of the economy has also generated many other legal issues, which not only have an impact on the tax sphere, but, in one way or another, must also be studied from other legal branches. The objective of this Lab also focuses on other areas that are changing our society. The impact on societies of phenomena such as Bigdata, Artificial Intelligence, Block Chain and Augmented and Virtual Reality, are just some of the issues that must be analyzed. The impact of the digital transformation has also led to new scenarios in the context of learning techniques and education methods at all levels. The role of digital education is conceived as a teaching medium as successful as traditional education, and with the advantage of reaching all people regardless of their location. Therefore, it is clear that all these technologies affect many of our social areas and are changing the way we live and interact. The Lab will start with this broad scope and at the same time focus on many issues of everyday life.
Research topics proposed in the Digital Transformation Lab:
- Changes relating to the update, amendment or adaptation of existing international allocation criteria for taxing multinationals as a result of the impact of the digitalization of the economy.
- The taxation of multinationals in the area of the digital economy. The main challenge is, therefore, to set up and develop some new/updated nexus and profit allocation rules that will serve the basis as the new international standard for the following generation
- The sharing economy phenomenon from different perspectives.
- The COVID-19 health crisis is prompting a rethink of the learning environment. It is not only a question of using technology, but of defining a methodology that ensures correct learning.
- Changes in the form of social interaction and access to culture provided by digital technology.
- The need for pedagogy in digital education is a conceptual need, and a practical one. Technology is present in the pedagogical framework as a tool through which knowledge, attitudes and educational skills are built.
- Bigdata technologies refer to very large datasets that cannot be stored, captured, managed and analysed by the mean of conventional database software where we use complex mathematical-statistical procedures and algorithms such as artificial neural nets and machine learning to look for patterns, regularities and connections.
- The importance of intellectual property in new digital models
- Artificial Intelligence is applied in normative decision making processes where societal desirability and acceptability of human behaviour is assessed, which will impact on societal value systems.
- Blockchain and Distributed Ledger technologies with their new ways of recording lists of transactions, smart contracts, smart properties, multi-signature transactions etc.
- Digital media technologies applied in fields of Law and Economy.
Type of activities to achieve the proposed objectives:
- Proposal of courses validated by at least three universities of the FORTHEM Alliance
- Development of e-learning material for the courses
- Summer School with students participation
- Organization of seminars and congresses (on-line and/or presential)
- Workshops
- Joint publications (papers and/or books)
- Joint Doctoral Program with different Universities of the pool.
- Meetings
Stakeholders involved
Interuniversity approach with all University of the Alliance, but also a multidisciplinary approach with associate partner and other external experts. In the same line, students will be involved, LLM students, postgraduate students, doctoral students, et al. These topics are not numerus clausus, others can be accepted, as long as they have an indisputable relevance in this area. These activities are not numerus clausus, others can be accepted, as long as they have an indisputable relevance in this area.