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001482845 019__ $$a1407278700
001482845 020__ $$a9783031433726$$q(electronic bk.)
001482845 020__ $$a3031433726$$q(electronic bk.)
001482845 020__ $$z3031433718
001482845 020__ $$z9783031433719
001482845 0247_ $$a10.1007/978-3-031-43372-6$$2doi
001482845 035__ $$aSP(OCoLC)1407316066
001482845 040__ $$aEBLCP$$beng$$cEBLCP$$dOCLCO$$dGW5XE$$dYDX
001482845 049__ $$aISEA
001482845 050_4 $$aHJ5709
001482845 08204 $$a336.2/780057$$223/eng/20231117
001482845 1001_ $$aOberson, Xavier.
001482845 24510 $$aTaxation of big data /$$cXavier Oberson, Alara Efsun Yazıcıoğlu.
001482845 260__ $$aCham :$$bSpringer,$$c2023.
001482845 300__ $$a1 online resource (227 p.)
001482845 500__ $$a4.7 Low Bargaining Power of Users
001482845 504__ $$aIncludes bibliographical references.
001482845 5050_ $$aIntro -- Acknowledgments -- Contents -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Data and Their Life Cycle -- 2.1 From `Datum ́to `Big Data ́ -- 2.2 Life Cycle and Main Types of Data -- 2.3 Data Are `the Oil on Steroids ́ -- 2.4 Data: The Youngest Intangible -- 2.4.1 Legal Framework Applicable to Data -- 2.4.2 Qualification of Data from a Tax Law Perspective -- 2.4.2.1 A Non-monetary Asset -- 2.4.2.2 An Asset Without Physical Substance -- 2.4.2.3 An Asset Capable of Being Separated or Divided from the Entity -- 2.4.2.4 An Asset Subject to Compensation
001482845 5058_ $$a2.4.2.5 Conclusion: The Youngest Intangible -- References -- Chapter 3: Anatomy of the `Data Business ́ -- 3.1 Introduction -- 3.2 Different Actors Active in the `Data Market ́ -- 3.2.1 Two or Multi-Sided Platforms -- 3.2.2 Data Brokers -- 3.2.3 Other Data Aggregators -- 3.2.4 Users -- 3.2.5 Microworkers -- 3.3 Dynamics of the `Data Market ́ -- 3.3.1 Expectation of Free Digital Services -- 3.3.2 Users Do Not Always `Get to ́Exchange Their Data with Free Services -- 3.3.3 The Data Market Is Dominated by a Small Number of Companies
001482845 5058_ $$a3.3.3.1 Larger User Base Leading to More Data Collection and More Data Processing -- 3.3.3.2 More Data Collection and Processing Leading to Enchanced Performance, More Customers and an Even-More-Enlarged User Ba... -- 3.3.3.3 Perpetuating the Vicious Cycle -- 3.3.4 Working Conditions of Microworkers Need To Be Ameliorated -- 3.3.5 Intermediary Conclusion: Tax Law May Be an Efficient Tool, but Is Not the Panacea -- 3.4 Main Issues Identified in the Functioning of the `Data Market ́ -- 3.4.1 From `Itś Free and Always Will Be ́to `Itś Quick and Easy:́ Raw Data Are Not Valueless
001482845 5058_ $$a3.4.2 Privacy Concerns -- 3.4.2.1 Lack of Legislative Protection -- 3.4.2.2 Long Period of Storage -- 3.4.2.3 Data Breaches and Misuses -- 3.4.3 Jobs Are Disappearing -- 3.4.4 Operational Local Scale Can Be Reached Without Local Mass -- 3.5 Identifying the Most Typical Uses of Data -- 3.5.1 Step One -- 3.5.2 Step Two -- 3.5.3 Step Three -- 3.5.4 Step Four -- References -- Chapter 4: Could Pay-for-Privacy Options and Data Labour Markets End the Unlimited Collection of Free Data? -- 4.1 Pay-for-Privacy Options Combined with a Data Labour Market: The Perfect Solution?
001482845 5058_ $$a4.2 A Pay-for-Privacy Option Cannot Eradicate `the Unlimited Collection of Free Data ́ -- 4.2.1 Pay-for-Privacy: Not an Option Implementable by All Data Aggregators -- 4.2.2 Negative Data Externalities -- 4.3 Necessity of Control by the Competent Authorities -- 4.4 Disadvantageous Treatment of a Certain Part of the Global Population -- 4.5 Determining the Value of Data: A Quasi-Impossible Task -- 4.5.1 Creation of Data Labour Markets -- 4.5.2 Tackling the Impossible Task: Establishing an Approximate Value of Data -- 4.6 Current Impossibility of the Implementation of a Micropayment System
001482845 506__ $$aAccess limited to authorized users.
001482845 520__ $$aThis 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 datas life cycle, comprises the digital barter and other collection of data. Step two, taking place during the processing and analytics phases of the datas life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the datas life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the datas 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!
001482845 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed November 17, 2023).
001482845 650_0 $$aBig data$$xTaxation.$$0(DLC)sh2012003227
001482845 650_0 $$aElectronic commerce$$xTaxation$$xLaw and legislation.$$vCongresses$$0(DLC)sh2008102590
001482845 655_0 $$aElectronic books.
001482845 7001_ $$aYazıcıoğlu, Alara Efsun.
001482845 77608 $$iPrint version:$$aOberson, Xavier$$tTaxation of Big Data$$dCham : Springer International Publishing AG,c2023$$z9783031433719
001482845 852__ $$bebk
001482845 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-43372-6$$zOnline Access$$91397441.1
001482845 909CO $$ooai:library.usi.edu:1482845$$pGLOBAL_SET
001482845 980__ $$aBIB
001482845 980__ $$aEBOOK
001482845 982__ $$aEbook
001482845 983__ $$aOnline
001482845 994__ $$a92$$bISE