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 Legal Regulations Implications and Issues Surrounding Digital Data written by Jackson, Margaret and published by IGI Global. This book was released on 2020-06-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every year, there are advances in the way that we deal with information as individuals, governments, and organizations. We live and work predominantly online resulting in an enormous amount of digital data. The way that information is used is constantly changing with individuals, governments, and corporations all involved in collecting, storing, using, disclosing, and transferring information online. The growth in artificial intelligence and its effects on data will impact all individuals. It is imperative that a greater understanding of these new advances is gained, in particular, the legal implications they have for society. Legal Regulations, Implications, and Issues Surrounding Digital Data is an essential research publication that assists readers in understanding the current technology they are using, how digital data is being used by governments and organizations, and the current legal issues surrounding these areas that set out challenges in everyday life. Highlighting topics such as data protection, cybercrime, and privacy, this book is ideal for lawyers, academicians, IT specialists, policymakers, cybersecurity professionals, law professionals, researchers, academicians, and students.
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 The Artist in the Machine written by Arthur I. Miller and published by MIT Press. This book was released on 2020-11-10 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authority on creativity introduces us to AI-powered computers that are creating art, literature, and music that may well surpass the creations of humans. Today's computers are composing music that sounds “more Bach than Bach,” turning photographs into paintings in the style of Van Gogh's Starry Night, and even writing screenplays. But are computers truly creative—or are they merely tools to be used by musicians, artists, and writers? In this book, Arthur I. Miller takes us on a tour of creativity in the age of machines. Miller, an authority on creativity, identifies the key factors essential to the creative process, from “the need for introspection” to “the ability to discover the key problem.” He talks to people on the cutting edge of artificial intelligence, encountering computers that mimic the brain and machines that have defeated champions in chess, Jeopardy!, and Go. In the central part of the book, Miller explores the riches of computer-created art, introducing us to artists and computer scientists who have, among much else, unleashed an artificial neural network to create a nightmarish, multi-eyed dog-cat; taught AI to imagine; developed a robot that paints; created algorithms for poetry; and produced the world's first computer-composed musical, Beyond the Fence, staged by Android Lloyd Webber and friends. But, Miller writes, in order to be truly creative, machines will need to step into the world. He probes the nature of consciousness and speaks to researchers trying to develop emotions and consciousness in computers. Miller argues that computers can already be as creative as humans—and someday will surpass us. But this is not a dystopian account; Miller celebrates the creative possibilities of artificial intelligence in art, music, and literature.
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 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 Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
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 370 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 Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by World Bank Publications. This book was released on 2021-03-10 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.
Download or read book Electronic Government and the Information Systems Perspective written by Andrea Kő and published by Springer. This book was released on 2019-07-28 with total page 0 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 Tax Administration written by Joshua Aslett and published by International Monetary Fund. This book was released on 2024-02-26 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.
Download or read book OECD Tax Policy Studies Using Micro Data to Assess Average Tax Rates written by OECD and published by OECD Publishing. This book was released on 2003-05-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
Download or read book Engineering Economics Decisions and Solutions from Eurasian Perspective written by Svetlana Igorevna Ashmarina and published by Springer Nature. This book was released on 2020-07-17 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the outcomes of the annual “Engineering Economics Week – 2020,” organized by the Russian Union of Industrialists and Entrepreneurs, the Institute of Management and the Institute of Market Problems of the Russian Academy of Sciences (RAS), the South-Russian State Polytechnic University and Samara State University of Economics, and held in online format in May 2020. Focusing on the following topics: - the globalized economy and Russian industrial enterprises: development specifics and international co-operation; - state support for the real sector of the economy; - decisions in production and project management in the context of the digital economy; - big data and big challenges in production networks and systems ; and - economic and social aspects of the innovation management: decision-making and control this book will appeal to scientists, teachers and students (bachelor’s, master’s and postgraduate) at higher education institutions, economists, specialists at research centers, managers of industrial enterprises, business professionals, and those at media centers, and development fund and consulting organizations.
Download or read book Advanced Analytics for Better Tax Administration written by Oecd and published by . This book was released on 2016-06-09 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is about how tax administrations are extracting value from data using "advanced analytics", a set of statistical techniques and practices that can help distil insight and clarity from masses of information. By applying advanced analytics techniques, tax administrations can begin putting their data to work to identify compliance and other risks, to tailor customer service, and to design more effective treatment and intervention programmes. The report is intended as a practical resource for managers and senior leaders looking to establish or further develop an analytics function within their administration.
Download or read book Tax and Technology written by Annika Streicher and published by Linde Verlag GmbH. This book was released on 2023-10-13 with total page 683 pages. Available in PDF, EPUB and Kindle. Book excerpt: The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.
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 303 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 Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
