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How will dig­i­tal busi­ness mod­els be taxed in the future?

Svet­lana Schiel – Pho­to: Daria Pushkina

Despite the fact that dig­i­tal busi­ness mod­els have cre­at­ed an unprece­dent­ed amount of share­hold­er val­ue in the last decade, they are taxed at a sur­pris­ing­ly low lev­el in the coun­tries where they have the most cus­tomers. This has become the sub­ject of heat­ed pub­lic debate and has led to a num­ber of reg­u­la­to­ry ini­tia­tives, such as the OECD’s ‘Base Ero­sion and Prof­it Shift­ing’ (BEPS) 2.0 project. What impact will that ini­tia­tive have on the rela­tion­ship between dig­i­tal ser­vice providers, con­sumers and tax author­i­ties? Will the use of blockchain tech­nol­o­gy bring new oppor­tu­ni­ties to cor­po­rate tax enforce­ment by using real-time infor­ma­tion from shared trust­ed data sources?

In the lat­est of her Duet series, Dr Cal­daro­la, author of Big Data and Law, and tax expert, Svet­lana Schiel, con­sid­er new devel­op­ments in cor­po­rate tax laws as well as relat­ed future challenges.


How secure are the dig­i­tal devices used in medicine?

Sebas­t­ian Welke 

The dig­i­tal devel­op­ment in med­i­cine has been rapid and is rem­i­nis­cent of Hux­ley’s “Brave new world”. Be it the dig­i­tal health card or file, data dona­tions for can­cer research, the var­i­ous health apps, the many dig­i­tal pros­the­ses that com­mu­ni­cate with nerve tracts or even med­ica­tion that can be inter­faced with our smart­phone. One thing is cer­tain: The med­ical field is being trans­formed. But just how secure are these sys­tems? What risk do hack­ers pose?

In the lat­est of her Duet inter­views, Dr Cal­daro­la, author of Big Data and Law, and IT-Expert Sebas­t­ian Welke talk about infor­ma­tion secu­ri­ty in med­i­cine, its chances and the risks involved.


Are work and a guar­an­teed basic income mutu­al­ly exclu­sive or do they have a future together?

Prof. Dr Jür­gen Schupp – Pho­to: Ben­jamin Gross

The future of work is going to be char­ac­terised by key­words, such as big data, automa­tion, stan­dard­i­s­a­tion, job loss­es, the gap between rich and poor, the crum­bling of the social mar­ket econ­o­my and many more sim­i­lar terms. Is an uncon­di­tion­al basic income the key to inno­va­tion, an increase in GDP, and a new type of human and social coex­is­tence? Does an uncon­di­tion­al basic income real­ly finance itself because sav­ings in admin­is­tra­tion and increased pro­duc­tion due to automa­tion can then cov­er the expens­es? Who is going to pock­et the bill for an uncon­di­tion­al income? The state or the wealthy elite ‑anal­o­gous to the “Giv­ing Pledge”?

In a con­tin­u­a­tion of her Duet inter­views, Dr Cal­daro­la, author of Big Data and Law, talks to soci­ol­o­gist Prof. Dr Jür­gen Schupp, co-author of the recent book “Basic Income – From the Vision to the Creep­ing Wel­fare State Trans­for­ma­tion1, about the par­a­digm shift regard­ing uncon­di­tion­al income in the dig­i­tal age.


Dr Maria Cristina Caldarola

Dr Maria Cristina Caldarola, LL.M., MBA is the host of “Duet Interviews”, co-founder and CEO of CU³IC UG, a consultancy specialising in systematic approaches to innovation, such as algorithmic IP data analysis and cross-industry search for innovation solutions.

Cristina is a well-regarded legal expert in licensing, patents, trademarks, domains, software, data protection, cloud, big data, digital eco-systems and industry 4.0.

A TRIUM MBA, Cristina is also a frequent keynote speaker, a lecturer at St. Gallen, and the co-author of the recently published Big Data and Law now available in English, German and Mandarin editions.