000 01042nab a2200265 c 4500
003 ES-MaIEF
005 20190225184122.0
007 ta
008 180927s2018 ne |||woo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _965602
_aMazzoni, Gianluca
245 _a(Re)defining the balance between tax transparency and tax privacy in Big Data analytics
_c Gianluca Mazzoni
260 _c2018
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThis 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.
650 4 _948593
_aTRANSPARENCIA FISCAL
650 4 _948171
_aPROTECCION DE DATOS
650 4 _941169
_aCONTRIBUYENTES
650 4 _942389
_aDERECHOS
773 0 _974442
_oBIT
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 72, n. 11, November 2018, p. 656-663
856 _uhttps://online.ibfd.org/kbase/
942 _cRE
999 _c140012
_d140012