Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft
Die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten
Nomos, 1. Edition 2023, 457 Pages
The product is part of the series
Steuerwissenschaftliche Schriften
Description
The work deals with "Paying with data" from a VAT perspective. Starting from the (tax) legal classification of artificial intelligence, the effects of the use of artificial intelligence in business models on the existing taxation system are presented and the current political reform proposals are examined. Based on this, an own solution approach for a "fair" taxation of the digital economy within the framework of VAT law is developed. In this context, a separate valuation option is derived, taking into account tax law and economic valuation methods, and reform proposals are put forward for both national and EU VAT law.
Bibliographical data
Edition | 1 |
---|---|
ISBN | 978-3-7560-1240-4 |
Subtitle | Die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten |
Publication Date | Oct 6, 2023 |
Year of Publication | 2023 |
Publisher | Nomos |
Format | Softcover |
Language | deutsch |
Pages | 457 |
Copyright Year | 2023 |
Medium | Book |
Product Type | Scientific literature |
Additional material
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