LEADER 04419nam 22006015 450 001 9910760288003321 005 20251008143627.0 010 $a9783031433726 010 $a3031433726 024 7 $a10.1007/978-3-031-43372-6 035 $a(MiAaPQ)EBC30847673 035 $a(Au-PeEL)EBL30847673 035 $a(PPN)272920673 035 $a(CKB)28645362400041 035 $a(DE-He213)978-3-031-43372-6 035 $a(EXLCZ)9928645362400041 100 $a20231031d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation of Big Data /$fby Xavier Oberson, Alara Efsun Yaz?c?o?lu 205 $a1st ed. 2023. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2023. 215 $a1 online resource (227 pages) 311 08$aPrint version: Oberson, Xavier Taxation of Big Data Cham : Springer International Publishing AG,c2023 9783031433719 327 $a1 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. 330 $aThis 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! 606 $aTaxation$xLaw and legislation 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aBig data 606 $aFiscal Law 606 $aBusiness Taxation and Tax Law 606 $aBig Data 615 0$aTaxation$xLaw and legislation. 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aBig data. 615 14$aFiscal Law. 615 24$aBusiness Taxation and Tax Law. 615 24$aBig Data. 676 $a343.066 700 $aOberson$b Xavier$0265835 701 $aYaz?c?og?lu$b Alara Efsun$01437503 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910760288003321 996 $aTaxation of Big Data$93598212 997 $aUNINA