Analysis shows taxation on data rights in New Zealand and other jurisdictions, suggesting alignment with digital value creation.
This article examines how tax law should recognize and tax valuable rights in data across five jurisdictions (Australia, New Zealand, the United Kingdom, the United States and the European Union). It proposes a rights-based framework aligning taxation with digital value creation while avoiding metaphysical debates about property in data.
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Smith et al. (2025) studied this question.
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