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International - The Data Economy: On Evaluation and Taxation

Country:
International
Author:
P. Valente
Issue:
European Taxation, 2019 (Volume 59), No 5
Published:
15 April 2019
While data-centred business models are claiming an ever-growing share of worldwide revenue, regulatory efforts to identify proper tax rules for the relevant activities are intensifying. It is questionable whether or not the proposals currently on the table capture the distinctive features of the data economy. The formulation of appropriate tax rules requires a thorough understanding of the mechanics of data processing activities and due consideration of the difference between information, which is an intangible asset, and tangible assets.
 
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