Essays about: "Alessandro Sampaoli"

Found 1 essay containing the words Alessandro Sampaoli.

1. 1. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Alessandro Sampaoli; [2020]
   Keywords : Value Added Tax; EU Vat Directive; supply of digital services; freeconomics; personal data; big data; indirect taxation; vat on free digital services; digital services; barter; consideration in kind; VAT taxable; Facebook; internet-based companies;

   Abstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE