Transfer Pricing Developments around the world 2023 - Couverture rigide

Couverture rigide

ISBN 10 : 9403501677 ISBN 13 : 9789403501673

Editeur : Wolters Kluwer, 2022

Synopsis

Information Law Series #48

 

About this book:

Imposing Data Sharing among Private Actors is a vital book shedding light on the nature of certain economic and societal balancing exercises required for any compulsory business-to-business (B2B) data-sharing initiatives because data sharing involves both benefits and potential costs. While the economic value originating from data sharing seems evident, identifying the legal framework to be applied to it is a challenge. This is due to the multiple claims and rights aimed at controlling, accessing or benefiting from data processing.

What’s in this book:

Whether these initiatives pursue economic, societal or empowerment objectives, their potential benefits must be balanced with the following three considerations that are extensively investigated in the book:

• the economic interests of the data holder;

• personal data protection considerations; and

• long-term and collective costs in terms of individual autonomy.

 The analysis elucidates how these aspects have been factored into existing compulsory B2B data-sharing initiatives so far (particularly in Europe), and on how they may be used as a source of inspiration in future initiatives. Insightful suggestions on the implementation of these balancing exercises conclude the volume.

How this will help you:

Based on law and literature in competition, personal data protection and intellectual property, the book greatly highlights the necessary balances underlying compulsory B2B data sharing and raises awareness about the crucial need to take the risks involved into consideration. It will be highly appreciated by policymakers, academics and private actors interested in issues linked to competition law in the digital environment, regulation of platforms, data governance or the interaction between competition law and personal data protection law.

 

A propos du livre

À propos de l?auteur

Prof. Dr DDr h.c. Michael Lang is the head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LLM Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this university. He is the president of the Austrian branch of the International Fiscal Association (IFA) and has been a visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney), and others. Dr Raffaele Petruzzi, LLM is an independent advisor on international tax and transfer pricing matters, the CEO and Founder of PETRUZZI Advisory, and the Managing Director of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). Raffaele gained extensive experience by working for many years with Big Four firms, international law firms, and in-house positions. He regularly advises clients across numerous industries on international tax and transfer pricing issues related to services, financing, intangibles, business restructuring, permanent establishments, indirect taxes, and digital business transformation. Moreover, he provides assistance on risk management and compliance, international tax planning and strategy, policy design and implementation, valuation of companies and intangible assets, tax audit defence, implementation of mechanisms of dispute avoidance (e.g., rulings and APAs) and dispute resolution (e.g., MAPs and arbitration), and training programmes. He also provides assistance on tax policy issues and capacity building for tax administrations, and he advises governments on projects related to fight against tax evasion. Raffaele is a frequent speaker at international conferences and lecturer of numerous courses all over the world, as well as author of many publications. He regularly cooperates with professionals in advisory, the business community, governments and international organizations such as the OECD, the United Nations, the World Bank Group, the International Monetary Fund, and the European Commission. Amongst others, he is a member of the United Nations Subcommittee on Transfer Pricing, of the International Fiscal Association (IFA), and of Transfer Pricing Economists for Development (TPED). Raffaele holds a PhD in International Business Taxation from WU, an LLM in International Tax Law from WU, and an MSc in Business Administration and Law from Bocconi University.

Détails de l'édition

• Éditeur: Wolters Kluwer
• Date d'édition: 2022
• Langue: anglais
• ISBN 10: 9403501677
• ISBN 13: 9789403501673
• Reliure: Relié
• Nombre de pages: 240
• Éditeur: Petruzzi Raffaele
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible