Data and information as taxable assets


Freudenberg, Michael ; Greil, Stefan ; Maier, Hans ; Rasch, Stefan ; Simons, Dirk ; Stoltenberg, Julia ; Wenisch, Anne



URL: https://www.ibfd.org/IBFD-Products/Journal-Article...
Document Type: Article
Year of publication: 2020
The title of a journal, publication series: European Taxation : ET
Volume: 60
Issue number: 11
Page range: 489-498
Place of publication: Amsterdam
Publishing house: International Bureau of Fiscal Documentation
ISSN: 0014-3138 , 2352-9199
Publication language: English
Institution: Business School > ABWL u. Rechnungswesen (Simons)
Subject: 330 Economics
Abstract: This article focuses on the context of digitization in relation to the tax treatment of data. The authors, after discussing the importance of data to the growth of platform business models, seek to determine the extent to which data can serve as a reference point for taxation, the valuation problems that exist in this context, and the extent to which the arm’s length principle, and by association the existing transfer pricing tools, are capable of reflecting: (i) data collection within a group, (ii) intra-group data sharing and (iii) data sales.

Dieser Eintrag ist Teil der Universitätsbibliographie.




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