00505cac0 22001811 450 SOBE0004449020140723111532.020140723c0000 |||||ita|0103 baESb Anejos de la revista SegismundoMadridConsejo superior de investigaciones científicasITUNISOB20140723RICASOBE00044490C 121 Collana SBNCAnejos de la revista Segismundo1710415UNISOB04419nam 22006015 450 991076028800332120251008143627.09783031433726303143372610.1007/978-3-031-43372-6(MiAaPQ)EBC30847673(Au-PeEL)EBL30847673(PPN)272920673(CKB)28645362400041(DE-He213)978-3-031-43372-6(EXLCZ)992864536240004120231031d2023 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierTaxation of Big Data /by Xavier Oberson, Alara Efsun Yazıcıoğlu1st ed. 2023.Cham :Springer International Publishing :Imprint: Springer,2023.1 online resource (227 pages)Print version: Oberson, Xavier Taxation of Big Data Cham : Springer International Publishing AG,c2023 9783031433719 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.This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analyticsphases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngestintangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!TaxationLaw and legislationBusiness enterprisesTaxationBusiness taxLaw and legislationBig dataFiscal LawBusiness Taxation and Tax LawBig DataTaxationLaw and legislation.Business enterprisesTaxation.Business taxLaw and legislation.Big data.Fiscal Law.Business Taxation and Tax Law.Big Data.343.066Oberson Xavier265835Yazıcıoğlu Alara Efsun1437503MiAaPQMiAaPQMiAaPQBOOK9910760288003321Taxation of Big Data3598212UNINA