{"product_id":"9783031433719","title":"Taxation of Big Data","description":"\u003ch1\u003eTaxation of Big Data\u003c\/h1\u003e \u003ch2\u003eOberson, Xavier; Yazıcıoğlu, Alara Efsun\u003c\/h2\u003e \u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis 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. \u003c\/p\u003e\n\n\u003cp\u003eThe 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. \u003ci\u003eStep one\u003c\/i\u003e, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. \u003ci\u003eStep two\u003c\/i\u003e, taking place during the processing and analytics phasesof the data’s life cycle, consists of microwork. \u003ci\u003eStep three\u003c\/i\u003e, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. \u003ci\u003eStep four\u003c\/i\u003e, 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. \u003c\/p\u003e\n\n\u003cp\u003eThe 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». \u003c\/p\u003e\n\n\u003cp\u003eThe 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!\u003c\/p\u003e\u003cbr\u003e \u003ch3\u003eDetails\u003c\/h3\u003e \u003cp\u003ePublished by: Springer\u003c\/p\u003e \u003cp\u003ePublication Date: 2023-11-01\u003c\/p\u003e \u003cp\u003eFormat: Hardcover\u003c\/p\u003e \u003cp\u003eISBN-13: 9783031433719\u003c\/p\u003e \u003cp\u003eDOI: 10.1007\/978-3-031-43372-6\u003c\/p\u003e \u003cp\u003eDimensions: 235cm x155cm\u003c\/p\u003e \u003cp\u003ePages: 218\u003c\/p\u003e ","brand":"Springer International Publishing","offers":[{"title":"Default Title","offer_id":44523349311628,"sku":"9783031433719","price":152.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9783031433719.jpg?v=1778006072","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9783031433719","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}