Download or read book Technologies for Better Tax Administration A Practical Guide for Revenue Bodies written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.
Download or read book Big Data for Twenty First Century Economic Statistics written by Katharine G. Abraham and published by University of Chicago Press. This book was released on 2022-03-11 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction.Big data for twenty-first-century economic statistics: the future is now /Katharine G. Abraham, Ron S. Jarmin, Brian C. Moyer, and Matthew D. Shapiro --Toward comprehensive use of big data in economic statistics.Reengineering key national economic indicators /Gabriel Ehrlich, John Haltiwanger, Ron S. Jarmin, David Johnson, and Matthew D. Shapiro ;Big data in the US consumer price index: experiences and plans /Crystal G. Konny, Brendan K. Williams, and David M. Friedman ;Improving retail trade data products using alternative data sources /Rebecca J. Hutchinson ;From transaction data to economic statistics: constructing real-time, high-frequency, geographic measures of consumer spending /Aditya Aladangady, Shifrah Aron-Dine, Wendy Dunn, Laura Feiveson, Paul Lengermann, and Claudia Sahm ;Improving the accuracy of economic measurement with multiple data sources: the case of payroll employment data /Tomaz Cajner, Leland D. Crane, Ryan A. Decker, Adrian Hamins-Puertolas, and Christopher Kurz --Uses of big data for classification.Transforming naturally occurring text data into economic statistics: the case of online job vacancy postings /Arthur Turrell, Bradley Speigner, Jyldyz Djumalieva, David Copple, and James Thurgood ;Automating response evaluation for franchising questions on the 2017 economic census /Joseph Staudt, Yifang Wei, Lisa Singh, Shawn Klimek, J. Bradford Jensen, and Andrew Baer ;Using public data to generate industrial classification codes /John Cuffe, Sudip Bhattacharjee, Ugochukwu Etudo, Justin C. Smith, Nevada Basdeo, Nathaniel Burbank, and Shawn R. Roberts --Uses of big data for sectoral measurement.Nowcasting the local economy: using Yelp data to measure economic activity /Edward L. Glaeser, Hyunjin Kim, and Michael Luca ;Unit values for import and export price indexes: a proof of concept /Don A. Fast and Susan E. Fleck ;Quantifying productivity growth in the delivery of important episodes of care within the Medicare program using insurance claims and administrative data /John A. Romley, Abe Dunn, Dana Goldman, and Neeraj Sood ;Valuing housing services in the era of big data: a user cost approach leveraging Zillow microdata /Marina Gindelsky, Jeremy G. Moulton, and Scott A. Wentland --Methodological challenges and advances.Off to the races: a comparison of machine learning and alternative data for predicting economic indicators /Jeffrey C. Chen, Abe Dunn, Kyle Hood, Alexander Driessen, and Andrea Batch ;A machine learning analysis of seasonal and cyclical sales in weekly scanner data /Rishab Guha and Serena Ng ;Estimating the benefits of new products /W. Erwin Diewert and Robert C. Feenstra.
Download or read book Legal Regulations Implications and Issues Surrounding Digital Data written by Margaret Jackson and published by Information Science Reference. This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ""This book examines the legal issues and regulations surrounding digital data and how the law applies to online issues such as defamation, cyberbullying, scams, and data protection and privacy. It also explores the legal implications of technologies such as artificial intelligence and blockchain"--Provided by publisher"--
Download or read book Schwarz on Tax Treaties written by Jonathan Schwarz and published by Kluwer Law International B.V.. This book was released on 2021-09-28 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Download or read book New Horizons for a Data Driven Economy written by José María Cavanillas and published by Springer. This book was released on 2016-04-04 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book readers will find technological discussions on the existing and emerging technologies across the different stages of the big data value chain. They will learn about legal aspects of big data, the social impact, and about education needs and requirements. And they will discover the business perspective and how big data technology can be exploited to deliver value within different sectors of the economy. The book is structured in four parts: Part I “The Big Data Opportunity” explores the value potential of big data with a particular focus on the European context. It also describes the legal, business and social dimensions that need to be addressed, and briefly introduces the European Commission’s BIG project. Part II “The Big Data Value Chain” details the complete big data lifecycle from a technical point of view, ranging from data acquisition, analysis, curation and storage, to data usage and exploitation. Next, Part III “Usage and Exploitation of Big Data” illustrates the value creation possibilities of big data applications in various sectors, including industry, healthcare, finance, energy, media and public services. Finally, Part IV “A Roadmap for Big Data Research” identifies and prioritizes the cross-sectorial requirements for big data research, and outlines the most urgent and challenging technological, economic, political and societal issues for big data in Europe. This compendium summarizes more than two years of work performed by a leading group of major European research centers and industries in the context of the BIG project. It brings together research findings, forecasts and estimates related to this challenging technological context that is becoming the major axis of the new digitally transformed business environment.
Download or read book Tax and the Digital Economy written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2019-05-01 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.
Download or read book Big Data written by Viktor Mayer-Schönberger and published by Houghton Mifflin Harcourt. This book was released on 2013 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: A exploration of the latest trend in technology and the impact it will have on the economy, science, and society at large.
Download or read book Big Data Imperatives written by Soumendra Mohanty and published by Apress. This book was released on 2013-08-23 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Big Data Imperatives, focuses on resolving the key questions on everyone’s mind: Which data matters? Do you have enough data volume to justify the usage? How you want to process this amount of data? How long do you really need to keep it active for your analysis, marketing, and BI applications? Big data is emerging from the realm of one-off projects to mainstream business adoption; however, the real value of big data is not in the overwhelming size of it, but more in its effective use. This book addresses the following big data characteristics: Very large, distributed aggregations of loosely structured data – often incomplete and inaccessible Petabytes/Exabytes of data Millions/billions of people providing/contributing to the context behind the data Flat schema's with few complex interrelationships Involves time-stamped events Made up of incomplete data Includes connections between data elements that must be probabilistically inferred Big Data Imperatives explains 'what big data can do'. It can batch process millions and billions of records both unstructured and structured much faster and cheaper. Big data analytics provide a platform to merge all analysis which enables data analysis to be more accurate, well-rounded, reliable and focused on a specific business capability. Big Data Imperatives describes the complementary nature of traditional data warehouses and big-data analytics platforms and how they feed each other. This book aims to bring the big data and analytics realms together with a greater focus on architectures that leverage the scale and power of big data and the ability to integrate and apply analytics principles to data which earlier was not accessible. This book can also be used as a handbook for practitioners; helping them on methodology,technical architecture, analytics techniques and best practices. At the same time, this book intends to hold the interest of those new to big data and analytics by giving them a deep insight into the realm of big data.
Download or read book Electronic Government and the Information Systems Perspective written by Andrea Kő and published by Springer. This book was released on 2019-08-19 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the 8th International Conference on Electronic Government and the Information Systems Perspective, EGOVIS 2019, held in Linz, Austria, in August 2019. The 17 full papers presented were carefully reviewed and selected from 25 submissions. The papers are organized in the following topical sections: open data and open innovation; data-driven approaches in e-government; e-government cases – data and knowledge management; e-government theoretical background; and digitalization and transparency.
Download or read book Research Anthology on Big Data Analytics Architectures and Applications written by Information Resources Management Association and published by Engineering Science Reference. This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Society is now completely driven by data with many industries relying on data to conduct business or basic functions within the organization. With the efficiencies that big data bring to all institutions, data is continuously being collected and analyzed. However, data sets may be too complex for traditional data-processing, and therefore, different strategies must evolve to solve the issue. The field of big data works as a valuable tool for many different industries. The Research Anthology on Big Data Analytics, Architectures, and Applications is a complete reference source on big data analytics that offers the latest, innovative architectures and frameworks and explores a variety of applications within various industries. Offering an international perspective, the applications discussed within this anthology feature global representation. Covering topics such as advertising curricula, driven supply chain, and smart cities, this research anthology is ideal for data scientists, data analysts, computer engineers, software engineers, technologists, government officials, managers, CEOs, professors, graduate students, researchers, and academicians.
Download or read book Big Data in Context written by Thomas Hoeren and published by Springer. This book was released on 2017-10-17 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is open access under a CC BY 4.0 license. This book sheds new light on a selection of big data scenarios from an interdisciplinary perspective. It features legal, sociological and economic approaches to fundamental big data topics such as privacy, data quality and the ECJ’s Safe Harbor decision on the one hand, and practical applications such as smart cars, wearables and web tracking on the other. Addressing the interests of researchers and practitioners alike, it provides a comprehensive overview of and introduction to the emerging challenges regarding big data.All contributions are based on papers submitted in connection with ABIDA (Assessing Big Data), an interdisciplinary research project exploring the societal aspects of big data and funded by the German Federal Ministry of Education and Research.This volume was produced as a part of the ABIDA project (Assessing Big Data, 01IS15016A-F). ABIDA is a four-year collaborative project funded by the Federal Ministry of Education and Research. However the views and opinions expressed in this book reflect only the authors’ point of view and not necessarily those of all members of the ABIDA project or the Federal Ministry of Education and Research.
Download or read book Big Data and Analytics written by Vincenzo Morabito and published by Springer. This book was released on 2015-01-31 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents and discusses the main strategic and organizational challenges posed by Big Data and analytics in a manner relevant to both practitioners and scholars. The first part of the book analyzes strategic issues relating to the growing relevance of Big Data and analytics for competitive advantage, which is also attributable to empowerment of activities such as consumer profiling, market segmentation, and development of new products or services. Detailed consideration is also given to the strategic impact of Big Data and analytics on innovation in domains such as government and education and to Big Data-driven business models. The second part of the book addresses the impact of Big Data and analytics on management and organizations, focusing on challenges for governance, evaluation, and change management, while the concluding part reviews real examples of Big Data and analytics innovation at the global level. The text is supported by informative illustrations and case studies, so that practitioners can use the book as a toolbox to improve understanding and exploit business opportunities related to Big Data and analytics.
Download or read book Big Data written by James Warren and published by Simon and Schuster. This book was released on 2015-04-29 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Summary Big Data teaches you to build big data systems using an architecture that takes advantage of clustered hardware along with new tools designed specifically to capture and analyze web-scale data. It describes a scalable, easy-to-understand approach to big data systems that can be built and run by a small team. Following a realistic example, this book guides readers through the theory of big data systems, how to implement them in practice, and how to deploy and operate them once they're built. Purchase of the print book includes a free eBook in PDF, Kindle, and ePub formats from Manning Publications. About the Book Web-scale applications like social networks, real-time analytics, or e-commerce sites deal with a lot of data, whose volume and velocity exceed the limits of traditional database systems. These applications require architectures built around clusters of machines to store and process data of any size, or speed. Fortunately, scale and simplicity are not mutually exclusive. Big Data teaches you to build big data systems using an architecture designed specifically to capture and analyze web-scale data. This book presents the Lambda Architecture, a scalable, easy-to-understand approach that can be built and run by a small team. You'll explore the theory of big data systems and how to implement them in practice. In addition to discovering a general framework for processing big data, you'll learn specific technologies like Hadoop, Storm, and NoSQL databases. This book requires no previous exposure to large-scale data analysis or NoSQL tools. Familiarity with traditional databases is helpful. What's Inside Introduction to big data systems Real-time processing of web-scale data Tools like Hadoop, Cassandra, and Storm Extensions to traditional database skills About the Authors Nathan Marz is the creator of Apache Storm and the originator of the Lambda Architecture for big data systems. James Warren is an analytics architect with a background in machine learning and scientific computing. Table of Contents A new paradigm for Big Data PART 1 BATCH LAYER Data model for Big Data Data model for Big Data: Illustration Data storage on the batch layer Data storage on the batch layer: Illustration Batch layer Batch layer: Illustration An example batch layer: Architecture and algorithms An example batch layer: Implementation PART 2 SERVING LAYER Serving layer Serving layer: Illustration PART 3 SPEED LAYER Realtime views Realtime views: Illustration Queuing and stream processing Queuing and stream processing: Illustration Micro-batch stream processing Micro-batch stream processing: Illustration Lambda Architecture in depth
Download or read book Taxation of Big Data written by Xavier Oberson and published by Springer Nature. This book was released on 2023-12-02 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 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 analytics phases 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 youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!
Download or read book Big Data at Work written by Thomas Davenport and published by Harvard Business Review Press. This book was released on 2014-02-04 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Go ahead, be skeptical about big data. The author was—at first. When the term “big data” first came on the scene, bestselling author Tom Davenport (Competing on Analytics, Analytics at Work) thought it was just another example of technology hype. But his research in the years that followed changed his mind. Now, in clear, conversational language, Davenport explains what big data means—and why everyone in business needs to know about it. Big Data at Work covers all the bases: what big data means from a technical, consumer, and management perspective; what its opportunities and costs are; where it can have real business impact; and which aspects of this hot topic have been oversold. This book will help you understand: • Why big data is important to you and your organization • What technology you need to manage it • How big data could change your job, your company, and your industry • How to hire, rent, or develop the kinds of people who make big data work • The key success factors in implementing any big data project • How big data is leading to a new approach to managing analytics With dozens of company examples, including UPS, GE, Amazon, United Healthcare, Citigroup, and many others, this book will help you seize all opportunities—from improving decisions, products, and services to strengthening customer relationships. It will show you how to put big data to work in your own organization so that you too can harness the power of this ever-evolving new resource.
Download or read book Big Data Analytics written by David Loshin and published by Elsevier. This book was released on 2013-08-23 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Big Data Analytics will assist managers in providing an overview of the drivers for introducing big data technology into the organization and for understanding the types of business problems best suited to big data analytics solutions, understanding the value drivers and benefits, strategic planning, developing a pilot, and eventually planning to integrate back into production within the enterprise. - Guides the reader in assessing the opportunities and value proposition - Overview of big data hardware and software architectures - Presents a variety of technologies and how they fit into the big data ecosystem
Download or read book Big Data written by Bill Schmarzo and published by John Wiley & Sons. This book was released on 2013-09-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leverage big data to add value to your business Social media analytics, web-tracking, and other technologies help companies acquire and handle massive amounts of data to better understand their customers, products, competition, and markets. Armed with the insights from big data, companies can improve customer experience and products, add value, and increase return on investment. The tricky part for busy IT professionals and executives is how to get this done, and that's where this practical book comes in. Big Data: Understanding How Data Powers Big Business is a complete how-to guide to leveraging big data to drive business value. Full of practical techniques, real-world examples, and hands-on exercises, this book explores the technologies involved, as well as how to find areas of the organization that can take full advantage of big data. Shows how to decompose current business strategies in order to link big data initiatives to the organization’s value creation processes Explores different value creation processes and models Explains issues surrounding operationalizing big data, including organizational structures, education challenges, and new big data-related roles Provides methodology worksheets and exercises so readers can apply techniques Includes real-world examples from a variety of organizations leveraging big data Big Data: Understanding How Data Powers Big Business is written by one of Big Data's preeminent experts, William Schmarzo. Don't miss his invaluable insights and advice.
