Digital MNEs and Taxation: Challenges for the OECD?

Taxation of Intangible Assets

Mining the Digital Gold Rush: The Legal (L)ore around France's Data-Mining Tax

With markets in real property, personal property, and intellectual property quite cornered, the future-savvy lawyer might consider their cutting-edge cousin, if France's data-mining tax proposal has its way: what could be termed existential property*, courtesy of Google, Facebook, Amazon, and the like. Or rather, courtesy of their users, whose digitally collected personal data may be wholesale […]