Taxation of Big Data

Taxation of Big Data

Yazicioglu, Alara Efsun; Oberson, Xavier

Springer International Publishing AG

11/2024

218

Mole

9783031433740

15 a 20 dias

Descrição não disponível.
1 Introduction.- 2 Data and their life cycle.- 3 Anatomy of the "data business".- 4 Could Pay-per-privacy Options and Data Labour Markets End the Unlimited Collection of Free Data?.- 5 Current international approach to 'data taxation.- 6 Ending the era of 'free' data: data collection tax (Step 1).- 7 Towards a 'robo-data tax'? (Step 2).- 8 Permanent establishment: the fairest nexus of all? (Step 3).- 9 Distribution of data (Step 4).- 10 VAT on Data Transactions.- 11 Conclusion.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Tax Law;Tax Law and Big Data;Data Transaction;Taxing Data;Taxation of Data