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· 제목 : Taxation of Big Data (Paperback)
· 분류 : 외국도서 > 법률 > 세법
· ISBN : 9783031433740
· 쪽수 : 218쪽
· 출판일 : 2024-11-02
· 분류 : 외국도서 > 법률 > 세법
· ISBN : 9783031433740
· 쪽수 : 218쪽
· 출판일 : 2024-11-02
목차
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.
