A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions Cover Image

A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions
A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions

Author(s): Klemens Katterbauer
Subject(s): Energy and Environmental Studies, International Law, Public Law, Public Finances, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: digital services tax; artificial intelligence; environmental challenges; subsea cables;

Summary/Abstract: The digital economy has led to massive changes in the economy and international trading, where user data have become the cornerstone of new business models. Digital services have become transformational and led to significant revenue generation for these corporations. However, there is a growing perception amongst individuals and governments that these digital services are not taxed fairly, given the ability of companies to shift profits between different countries. Digital service taxes have recently become very attractive and implemented in a variety of countries, but significant challenges remain. Artificial intelligence has become an attractive way of determining patterns across data and has been increasingly utilized in legal environments. I will outline a new legal framework for the integration of artificial intelligence for the determination of digital service taxes and outline the integration of subsea cable communication data into the framework. Furthermore, I will address the legal environmental challenges, specifically related to the South China Sea, and how cost associated with can be incorporated into the digital service tax environment.

  • Issue Year: 25/2022
  • Issue No: 1
  • Page Range: 146-157
  • Page Count: 12
  • Language: English