| 000 | 01195nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145602 _d145602 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220317170304.0 | ||
| 007 | ta | ||
| 008 | 220317t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_913547 _aDourado, Ana Paula |
||
| 245 | 0 |
_aTaxing consumer-facing business as a regulatory currency _helectrónico _c Ana Paula Dourado |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 520 | _aThe 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 | ||
| 650 | 4 |
_940658 _aCONSUMO |
|
| 650 | 4 |
_964564 _aMINERÍA DE DATOS |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_948171 _aPROTECCION DE DATOS |
|
| 650 | 4 |
_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS |
|
| 773 | 0 |
_9166905 _oWTJ/2021/4 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 4, 2021 |
|
| 942 | _cRE | ||