The Resource Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
Resource Information
The item Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022) 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 en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022) 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
- This article is a transcript of the Belgian report for the 2022 Berlin Congress of the International Fiscal Association (first published in Cah.dr.fisc.intern. 2022, vol. 106b, p. 145-168). The report discusses Belgian commercial law principles related to big data and the Belgian legal framework which is influenced by EU legislation (Digital Single Market) and legislation on the protection of intellectual property and personal data. The ongoing debate in Belgium, as well as globally, on the status of data, includes the question of whether "data ownership" exists or should exist
- Language
- eng
- Label
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Title
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Title variation
- Big data and tax - domestic and international taxation of data driven business
- Language
- eng
- Summary
- This article is a transcript of the Belgian report for the 2022 Berlin Congress of the International Fiscal Association (first published in Cah.dr.fisc.intern. 2022, vol. 106b, p. 145-168). The report discusses Belgian commercial law principles related to big data and the Belgian legal framework which is influenced by EU legislation (Digital Single Market) and legislation on the protection of intellectual property and personal data. The ongoing debate in Belgium, as well as globally, on the status of data, includes the question of whether "data ownership" exists or should exist
- Citation source
- In: Tijdschrift voor fiscaal recht. - Brussel. - (2022), no. 629 ; p. 895-909
- http://library.link/vocab/creatorName
-
- Oepen, W. (Wolfgang)
- Goubert, J
- Geographic coverage
-
- European Union
- Europe
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- big data
- digital economy
- income classification
- source of income
- nexus
- tax treaty
- transfer pricing
- DST
- tax incentive
- barter
- indirect tax
- tax accounting
- withholding tax
- data protection
- Label
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Label
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
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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-en-belastingen---nationale-en/Uh3vZZuOH9Q/" 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-en-belastingen---nationale-en/Uh3vZZuOH9Q/">Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)</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>
