Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft Die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten

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 propos...

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Bibliographic Details
Main Author: Lemm, Timo (auth)
Format: Electronic Book Chapter
Published: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2023
Series:Steuerwissenschaftliche Schriften 84
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Call Number: A1234.567
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