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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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 variation

Big data and tax - domestic and international taxation of data driven business

Creator

• Goubert, J
• Oepen, W. (Wolfgang)

Subject

• big data
• data protection
• digital economy
• income classification
• indirect tax
• nexus
• DST
• tax accounting
• tax incentive
• tax treaty
• transfer pricing
• withholding tax
• source of income
• barter

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

Geographic coverage

• European Union
• Europe
• International

Language note

English