2022年1月31日 · The data tax can (1) mitigate some of the failures of income taxes in a globalized data based economy, and (2) serve to alleviate some of the externalities of a data …

2023年10月31日 · 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 …

2024年4月17日 · Amid a jumble of value-added taxes, digital taxes, and corporate minimum rates, some are arguing the solution may be as simple as shifting the tax burden to one of …

2023年11月1日 · From the perspective of data, the suggestions that have already been made to tackle the tax issues can be regrouped into two main categories: the ones targeting the use …

2022年3月1日 · Hence, the paper aims to describe the benefits and challenges arising from the establishment of such a data exchange concept named ‘Data as Taxes’, by developing an …

2018年10月23日 · The total knowledge derived from academic research with Google Trends data can be used by the proprietor to improve its search algorithm. In a data dominated economy …

2021年2月26日 · Data tax is a suitable instrument to achieve the primary normative purposes of taxation. Moreover, tax on data can alleviate some of the challenges that the data economy …

2023年9月1日 · 本文中，我们将基于《企业数据资源相关会计处理暂行规定》并参考现行有效的中国税收法律法规，针对中国企业涉及数据资源的若干简化后的典型场景，初步探讨企业作为纳 …

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 …

2021年5月10日 · Hence, the paper aims to describe the benefits and challenges arising from the establishment of such a data exchange concept named ‘Data as Taxes’, by developing an …