The Resource The data economy : on evaluation and taxation

The data economy : on evaluation and taxation

Label
The data economy : on evaluation and taxation
Title
The data economy : on evaluation and taxation
Creator
Subject
Language
eng
Summary
While data-centred business models are claiming an ever-growing share of worldwide revenue, regulatory efforts to identify proper tax rules for the relevant activities are intensifying. It is questionable whether or not the proposals currently on the table capture the distinctive features of the data economy. The formulation of appropriate tax rules requires a thorough understanding of the mechanics of data processing activities and due consideration of the difference between information, which is an intangible asset, and tangible assets
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 251-256
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • digital economy
  • value creation
Label
The data economy : on evaluation and taxation
Instantiates
Publication
Label
The data economy : on evaluation and taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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