{"title":"Xavier Oberson","description":null,"products":[{"product_id":"international-exchange-of-information-in-tax-matters-book-xavier-oberson-9781800884908","title":"International Exchange of Information in Tax Matters","description":"In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.  Key Features:         Analysis of the OECD Common Reporting Standard of automatic exchange of information    Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model    Examination of the new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Programme    Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":49746303844625,"sku":"NGR9781800884908","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1800884907.jpg?v=1751345228"},{"product_id":"taxing-robots-book-xavier-oberson-9781788976510","title":"Taxing Robots","description":"The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.   In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration.   Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50468979933457,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50468981604625,"sku":"GOR013790808","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1788976517.jpg?v=1750801641"},{"product_id":"taxation-of-big-data-book-xavier-oberson-9783031433740","title":"Taxation of Big Data","description":"This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis.     The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phasesof the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database.     The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax».     The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":52418567569681,"sku":"NGR9783031433740","price":0.0,"currency_code":"GBP","in_stock":false}]}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-xavier-oberson.oembed","provider":"World of Books ","version":"1.0","type":"link"}