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(Re)defining the balance between tax transparency and tax privacy in Big Data analytics Gianluca Mazzoni

By: Mazzoni, Gianluca .

Material type: Article

ArticlePublisher: 2018Subject(s): TRANSPARENCIA FISCAL

| PROTECCION DE DATOS

| CONTRIBUYENTES

| DERECHOS

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 656-663Summary: This article considers the implications of the collection and the use of Big Data as it may affect tax transparency, tax authorities and the rights of taxpayers.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/11-4 (Browse shelf)	Available		BIT/2018/11-4

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Previous	BIT/2018/11-1 Payments for the use of a footballer's image rights	BIT/2018/11-2 Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative	BIT/2018/11-3 The effect of global intangible low-taxed income on US investment in Australia	BIT/2018/11-4 (Re)defining the balance between tax transparency and tax privacy in Big Data analytics	BIT/2018/11-5 The scope of the Commission's digital tax proposals	BIT/2018/11-6 (Mis)guided by the value creation principle	BIT/2018/11-7 Taxation and the business environment in Afghanistan	Next

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This article considers the implications of the collection and the use of Big Data as it may affect tax transparency, tax authorities and the rights of taxpayers.

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Biblioteca del Instituto de Estudios Fiscales

(Re)defining the balance between tax transparency and tax privacy in Big Data analytics Gianluca Mazzoni

By: Mazzoni, Gianluca.

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By: Mazzoni, Gianluca .