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999			_c149064 _d149064
003			ES-MaIEF
005			20240618190334.0
007			ta
008			240304s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100	1		_969097 _aWinterhalter, Jan
245	1	4	_aThe physical, human-driven digital economy _helectrónico _bthe overvaluation of intangibles and its effects on tax and society _c Jan Winterhalter, Mariam Sattorov and Lukas Seiling
520			_aConsidering intangibles not simply as the output of a genius or artificial intelligence (AI) from the cloud but as the output of the triad of labour, data and resources, the authors argue against the perception of the digital economy as mainly driven by intangibles and instead focus on its implications for profit attribution and profit determination within transfer pricing. The potential negative impacts, such as inequalities and a monopoly-driven innovation blockade, resulting from a potential overvaluation emphasize the need for further research. The main implication for international tax law and the discussion for its nexus is that even for an AI you might require a physical presence in the form of labour, data and resources.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947498 _aINTELIGENCIA ARTIFICIAL
650		4	_95175 _aACTIVOS INVISIBLES
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_967011 _aCREACIÓN DE VALOR
700	1		_971492 _aSattorov, Mariam
700	1		_971493 _aSeiling, Lukas
773	0		_9171387 _oITS/2023/3 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 3, 2023, 38 p.
942			_cRE