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Alkoholiverolaki pähkinänkuoressa
(Edita Publishing, 23.11.2023)
articleTässä artikkelissa tehdään kokonaiskatsaus alkoholi- ja alkoholijuomaverosta annetun lain esille nostamiin oikeudellisiin ongelmiin sekä syvennytään lainopillisiin ongelmiin eli siihen, miten alkoholiverolakia on tulkittu ... -
Breaking Up Is Hard to Do : What Brexit Means for UK Insolvency and Restructuring Law
(De Gruyter, 15.06.2021)
articleThis paper asks whether the UK can maintain its insolvency and restructuring pre-eminence post Brexit i. e. after Britain’s departure from the European Union (EU). In the past 20 years or so, the UK is said to have become ... -
Business-friendly contracting : how simplification and visualization can help bring it to practice
(Springer, Cham, 03.11.2016)
bookPartOne thesis of this book is that the legal function within businesses will shift from a paradigm of security to one of opportunity. This chapter embraces that likelihood in the context of business contracting, where voices ... -
Comic Contracts 2.0 – Contracts that Have (and Give) a Voice
(Ledizioni, 20.05.2024)
bookPartComposite Comic Contracts are the next iteration of contract design, building on the development of legally binding visual contracts, known as Comic Contracts. Making contracts and contractual rights digitally accessible ... -
Contracts as Interfaces
(Cambridge University Press, 15.02.2021)
articleThe world of contracts is undergoing fundamental changes. This is partly due to technology: there can be tremendous benefits from self-enforcing, machine-readable contracts. But these technologies are not used everywhere. ... -
Contracts rethought and redesigned : A new era with AI
(Sage, 14.08.2024)
articleThis article discusses the potential of generative artificial intelligence (AI) to revolutionize contract thinking and design. Experience and research tell us that most contracts focus on the wrong things—failure rather ... -
Digital technologies, legal design and the future of the legal profession
(Springer, 08.02.2019)
articleLegal Technology – or “Legal Tech” – is disrupting the traditional operations and self-understanding of the legal profession. This chapter introduces the central claim of this book, namely that these developments are having ... -
Effective dispute prevention and resolution through proactive contract design
(SAGE Publications, 28.05.2021)
articleResearch shows that strategic dispute resolution and early intervention reduce direct and indirect costs of conflicts. Minimal costs are involved in preventing and de-escalating disputes, compared with the costs of arbitration ... -
Financial institutions' reporting requirements and the criteria for a good tax system
(Routledge, 30.09.2022)
bookPartIn order to ensure an adequate information base in the taxation, there has been in recent years increasing efforts to use information obtained from third parties, in particular from banks and financial institutions in ... -
From visualization to legal design : a collaborative and creative process
(Wiley, 21.04.2017)
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Good or Bad Robots? Responsible Robo-Advising
(Kluwer Law International, 07.08.2022)
articleFinTech has changed the way financial services are produced and delivered.1 As the Digital Finance Strategy for the EU put it: the future of finance is digital. Digital finance has also helped people and businesses tackle ... -
Implementing Strategies for the Model Law on Cross-Border Insolvency : The Divergence in Asia-Pacific and Lessons for UNCITRAL
(Emory University School of Law, 2020)
articleThe UNCITRAL Model Law on Cross-Border Insolvency (“Model Law”) was conceived with the aim of providing a framework for states to obtain consistency in the recognition of foreign insolvency proceedings and granting relief ... -
Integrating law, technology, and design : teaching data protection and privacy law in a digital age
(Oxford University Press, 27.05.2022)
articleKey Points The data protection lawyer of the future will be a key intermediary of innovation—or ‘transaction engineer’—who facilitates and coordinates new forms of business and other social relationships in rapidly ... -
Investor protection strategies in crowdfunding regulation : The 4-I's model
(Routledge, 30.09.2022)
bookPartCrowdfunding is an alternative form of financing, which is typically operated by online platforms. The regulation on crowdfunding has been very heterogeneous with different national legislations. Despite the differences, ... -
Jätehuollon maksut – jätelain 9 luvun lähempää tarkastelua
(Edita Publishing, 04.05.2023)
articleJätelain (646/2011) 9 luvussa on useita säännöksiä, joilla säädetään tarkemmin jätehuollon maksuista yleisesti tai maksun eräistä yksityiskohdista. Tämän ohella on otettava huomioon monet muut jätelain säännökset, joilla ... -
Jäteverolaki pähkinänkuoressa
(Edita, 05.01.2022)
articleArtikkelissa avataan tarkemmin kysymyksiä muun muassa jätteiden käsitteestä, kaatopaikkojen rajauksesta, jäteverovelvollisuudesta, verottomista jätteistä ja jäteveron määrästä. Myös menettelyllisiin kysymyksiin puututaan, ... -
Kirjojen sekä sanoma- ja aikakauslehtien arvonlisäverotus
(Edita Publishing, 09.03.2023)
articleTämän artikkelin tarkoituksena on selventää kirjojen ja sanoma- ja aikakauslehtien alennetun arvonlisäverokannan soveltamisalaa. Tässä on katsottu perustelluksi tarkastella samanaikaisesti molempia hyödykeryhmiä, koska ... -
Kohti terveysperusteista virvoitusjuomaveroa – katsaus uudistuneeseen virvoitusjuomaverolakiin
(Edita Publishing, 23.11.2023)
articleArtikkelissa tarkastellaan uudistuneen virvoitusjuomaverolain pääsisältöjä. Uutuutena on esimerkiksi se, että lakia sovelletaan tullitariffin nimikkeen 2201 tuotteisiin, jos ne on pakattu vähittäismyyntipakkaukseen. Osa ... -
Laajeneva veronumerojärjestelmä
(Edita, 28.07.2022)
articleTämä artikkeli käsittelee veronumeromenettelyä koskevaa lainsäädäntöä ja sen kehitystä ja suhdetta muuhun lainsäädäntöön. Laki veronumerosta ja veronumerorekisteristä (473/2021) eli veronumerolaki tuli voimaan 1.7.2022. ... -
Layered Contracts : Both Legally Functional and Human-Friendly
(Springer, 22.10.2022)
articleThis paper addresses a debate that frequently arises when contract simplification is discussed. For business users, a clear contract is one that helps them understand the deal, implement its terms and encourages a productive ...