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Doctoral Thesis Projects

Tax Accounting and International Tax Law

In his PhD project, Stefan Hammerl tries to answer the question of whether current accounting standards and rules of direct taxation suit the “data economy”. The data economy is projected to be one of the main drivers of economic growth in the upcoming years. Typical of the data economy are multi-sided business models that simultaneously cater towards multiple markets, which are “connected” through network externalities. For example, one market is provided with a product “free of charge” or below the marginal costs of provision. In return, the data of the customers in this market are collected. These data are input to/then used for the product that is provided to another market, typically in exchange for monetary compensation. While the collection of data primarily raises questions for accounting, it is unclear how the usage of data as inputs to sell other products should be treated for international tax law purposes. The complexity of the issue is reinforced by the cross-border nature of the data economy.

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Phone:+43 (0)316 380 - 3430

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