The Resource Big data and tax – domestic and international taxation of data driven business
Big data and tax – domestic and international taxation of data driven business
Resource Information
The item Big data and tax – domestic and international taxation of data driven business represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Big data and tax – domestic and international taxation of data driven business represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Subject 2 of IFA in 2022 challenged the branch reporters to apply existing legal principles to new forms of commercial transactions. None of the branch reports disclosed any tax regime specifically legislated or regulated to apply to transactions involving data, except for recent unilateral taxes such as digital services taxes. The branch reports addressed the topic in the context of four case studies which were designed to raise issues commonly seen in practice. The case studies described business models of (i) a data broker who pays for unprocessed information provided by a third party website host and transfers that data to customers for a fee, (ii) an enterprise which provides processed and structured data to another enterprise for a fee to be displayed on the payor’s website, (iii) an enterprise which uses sensors placed on customers’ equipment to provide performance analytics and repair services for a fee, and (iv) a consultant who creates a database on which to base its consultancy services and also allows others to access the database for a fee. Thirty-seven IFA branches submitted reports
- Language
- eng
- Extent
- 873 p.
- Contents
-
- General report Subject 2: Big data and tax – domestic and international taxation of data driven business
- Sprague, G.D.
- ; p. 15-71
- Branch reports Subject 2: Big data and tax – domestic and international taxation of data driven business
- ; p. 79-860
- Isbn
- 9789083087443
- Label
- Big data and tax – domestic and international taxation of data driven business
- Title
- Big data and tax – domestic and international taxation of data driven business
- Title variation
- IFA cahiers 2022
- Language
- eng
- Summary
- Subject 2 of IFA in 2022 challenged the branch reporters to apply existing legal principles to new forms of commercial transactions. None of the branch reports disclosed any tax regime specifically legislated or regulated to apply to transactions involving data, except for recent unilateral taxes such as digital services taxes. The branch reports addressed the topic in the context of four case studies which were designed to raise issues commonly seen in practice. The case studies described business models of (i) a data broker who pays for unprocessed information provided by a third party website host and transfers that data to customers for a fee, (ii) an enterprise which provides processed and structured data to another enterprise for a fee to be displayed on the payor’s website, (iii) an enterprise which uses sensors placed on customers’ equipment to provide performance analytics and repair services for a fee, and (iv) a consultant who creates a database on which to base its consultancy services and also allows others to access the database for a fee. Thirty-seven IFA branches submitted reports
- http://library.link/vocab/creatorName
- Sprague, G.D
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IFA cahiers de droit fiscal international
- Series volume
- Vol. 106 B
- http://library.link/vocab/subjectName
-
- big data
- international taxation
- domestic tax law
- tax treaty
- transfer pricing
- significant economic presence
- PE
- barter
- DST
- property law
- Label
- Big data and tax – domestic and international taxation of data driven business
- Contents
-
- General report Subject 2: Big data and tax – domestic and international taxation of data driven business
- Sprague, G.D.
- ; p. 15-71
- Branch reports Subject 2: Big data and tax – domestic and international taxation of data driven business
- ; p. 79-860
- Extent
- 873 p.
- Isbn
- 9789083087443
- Label
- Big data and tax – domestic and international taxation of data driven business
- Contents
-
- General report Subject 2: Big data and tax – domestic and international taxation of data driven business
- Sprague, G.D.
- ; p. 15-71
- Branch reports Subject 2: Big data and tax – domestic and international taxation of data driven business
- ; p. 79-860
- Extent
- 873 p.
- Isbn
- 9789083087443
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Big-data-and-tax-%E2%80%93-domestic-and-international/XJyZAGSWg8s/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Big-data-and-tax-%E2%80%93-domestic-and-international/XJyZAGSWg8s/">Big data and tax – domestic and international taxation of data driven business</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
