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The foreword presents the main aspects of the book on International and Supranational Tax law written by Prof. Mauricio Plazas Vega, with a critical review of last developments in the field.

This article is the result of a comparative study focused on the congestion charges of Singapore, London, Milan, Stockholm and Gothenburg. It analyses the charging method, the technology used and the results obtained after decades of applying these types of financial benefits, which have recently been combined with low-emission zones, not only to find the most efficient methods to improve road traffic flow, but also to reduce emissions of pollutant gases.

This study aims to address the legal and political implications of the creation of a digital currency by the European Central Bank: the digital euro. The popularisation of cryptocurrencies or cryptoassets and their slow but progressive expansion in use has caused a large number of countries to consider launching their own digital currencies, duly validated by their respective central banks, as a faster and more efficient alternative means of payment in the digital economy. This article discusses the main characteristics that define a CBDC acronym for central bank-issued digital currency, how they differ from cryptocurrencies, and assesses what are the potential advantages and the main challenges of incorporating a European digital currency as legal tender.

Interdisciplinary approach to the corruption phenomena and the reaction of different legal fields including but not limited to criminal law, disciplinary law, liability law, international law, public finance law and tax law. While the book presents a number of cases from IberoAmerican countries it also approaches comparative and international law.

Whilst countries demand more accountability from taxpayers, corruption creates trust issues in governance. The study presents the main economic consequences of corruption and its connection to tax revenues, the evolution of the international convention against the deducibility of bribes as well as the current tax tools that can help to fight corruption and other illicit flows of capital and assets

This work highlights the difficulties to understand taxpayers rights in the framework of human rights and to achieve a balance before the powers granted to Revenue Services.

This chapter analyses local taxation in Colombia from the perspective of the economic principles of taxation and with an empirical approach to the regulations in force in 80 municipalities. The study focuses on the trade tax, electricity tax and stamps tax demostrating how a number of legal issues end up in a complex, inefficient and unfair system of taxation that discourages economic development in the municipalities analyzed and the country.

This paper deals with the trade tax, stamp duties and energy tax in 80 Colombian municipalities. It shows the assymetries existing in the regulations and issues related to internal double or multiple taxation. A comparative approach is made to a number of countries in the world from Europe, Latin America and USA.

The results of the present investigation arose of the information collected from 828 registrations of natural heat, 302 data of births and 2 thesis on the influences of the lunar phases in the programmed reproduction of bovine, determined that the natural heat and the births in bovine.

La conservación de la biodiversidad zoogenética es importante para salvaguardar el patrimonio genético formado a lo largo de los años. The Middle-High land in the Andes mountains of the South Region of Ecuador, occupies an altitudinal range between 1800 and 2800 meters above sea level and covers an approximate area of 148,000 ha, in which ecological formations are the Lower Montane dry forest (bsMB) and montane forest (bM). These native breed in the area, have remarkable qualities, which, are: high maternal instincts, exceptional hardiness and high capacity to take advantage both Low, dispersed and diverse natural vegetation, as the stubble of crops, also a lower demand in the artificial harding conditions. The breeds of livestock (cattle and pigs) identified and characterized in the high Land half-RSE, is clearly a population adapted to the environment, but by poor management have not been able to deploy a productive and reproductive performance. These breeds are: Cattle: "Black Lojano": Mainly black coat and white a lower percentage in udder and cannon bone, this cattle is medium stature with the presence of horns, narrow chest, fair to good deep chest and abdominal, deficient mammary system, the hoof are usually pigmented, anterior and posterior limbs are knock-kneed. Pigs "Churon": The main feature of this variety is the curly mantle (Churon) and black hair but in some animals the hair could be red with black spots, the snout is short in this breed, their stature, height and body length are reduced. Pigs " Black Cerdon": The pig "Black Cerdon" has straight, black and long hair, but the principal morphological feature is the sharp-snout (Trompudo).