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Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft : die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten
Lemm, Timo
-
2023
-
1. Auflage
Das Werk behandelt das "Bezahlen mit Daten" aus umsatzsteuerrechtlicher Sicht. Ausgehend von der (steuer)rechtlichen Einordnung künstlicher Intelligenz werden die Auswirkungen des Einsatzes künstlicher Intelligenz in Geschäftsmodellen auf das bestehende Besteuerungssystem dargestellt und die...
Persistent link: https://www.econbiz.de/10014336403
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2
Taxes in an e-commerce generation
Agrawal, David R.
;
Fox, William F.
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 903-926
Persistent link: https://www.econbiz.de/10011800099
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3
How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old
Mikesell, John L.
;
Mullins, Daniel R.
;
Kioko, Sharon N.
- In:
National tax journal
74
(
2021
)
1
,
pp. 187-220
Persistent link: https://www.econbiz.de/10012548872
Saved in:
4
The barriers created by complexity : a state-by-state analysis of local sales tax laws in light of the Wayfair ruling
Afonso, Whitney B.
- In:
National tax journal
72
(
2019
)
4
,
pp. 777-800
Persistent link: https://www.econbiz.de/10012295501
Saved in:
5
Taxation of e-commerce : overcoming challenges to traditional tax regimes
Jain, Sandeep
- In:
Vision : journal of Indian taxation
9
(
2022
)
2
,
pp. 57-69
Persistent link: https://www.econbiz.de/10014276047
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6
COVID-19 : state sales and use tax implications
Ward, Burke
;
Sipior, Janice C.
;
Lombardi, Danielle R.
- In:
Information systems management
37
(
2020
)
4
,
pp. 343-347
Persistent link: https://www.econbiz.de/10012392025
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7
Entwicklungsperspektiven im Electronic Business : Grundlagen - Strukturen - Anwendungsfelder
Scheffler, Wolfram
(
ed.
);
Voigt, Kai-Ingo
(
ed.
)
-
2000
Internet
, Neue Medien, Electronic Business - die davon ausgehenden Entwicklungen bringen gewachsene und eingefahrene …
Persistent link: https://www.econbiz.de/10013508985
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8
Tax theory applied to the digital economy : a proposal for a digital data tax and a global
internet
tax agency
Lucas-Mas, Cristian Óliver
;
Junquera-Varela, Raul Felix
-
2021
Persistent link: https://www.econbiz.de/10012496647
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9
Your biggest refund, guaranteed? :
internet
access, tax filing method, and reported tax liability
Gunter, Samara R.
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 536-570
Persistent link: https://www.econbiz.de/10012231082
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10
Electronic services and VAT jurisdiction rules in the European Union
Lipniewicz, Rafał
- In:
Annales Universitatis Mariae Curie-Skłodowska
50
(
2016
)
1
,
pp. 643-650
Persistent link: https://www.econbiz.de/10011706608
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