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Taxing consumer-facing business as a regulatory currency electrónico Ana Paula Dourado

By: Dourado, Ana Paula.
Material type: ArticleArticlePublisher: 2021Subject(s): CONSUMO | MINERÍA DE DATOS | PRIMER PILAR (OCDE) | PROTECCION DE DATOS | MODELO DE CONVENIO DE NACIONES UNIDAS In: World Tax Journal v. 13, n. 4, 2021 Summary: The author contends that taxation should be a regulatory currency for the free collection, mining and sale of personal data and connected activities (knowledge discovery and data mining business (KDDM), also called consumer-facing business (CFB)) that is similar to a royalty on natural resources and independent of the urgently needed international tax system reform
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Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.

The author contends that taxation should be a regulatory currency for the free collection, mining and sale of personal data and connected activities (knowledge discovery and data mining business (KDDM), also called consumer-facing business (CFB)) that is similar to a royalty on natural resources and independent of the urgently needed international tax system reform

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