Thanks to IT and dig­i­tal­i­sa­tion, automa­tion has final­ly made it to finance and tax departments.

Christian Klein
Chris­t­ian Klein

Dig­i­tal­i­sa­tion has been mak­ing an increas­ing num­ber of pro­fes­sions more effi­cient than ever. Not only are they to be auto­mat­ed in the future, but this process is already under­way: faster, eco­nom­i­cal in terms of staff, more pre­cise…. What is going on in the tax con­sult­ing and audit­ing sec­tors? How are the many process­es at work being man­aged and direct­ed by means of Big Data, dig­i­tal sig­na­tures and AI? What pro­fes­sion­al pro­file will this sec­tor be requir­ing? Is unem­ploy­ment a threat or will a new­found free­dom allow for oth­er goals and tasks to final­ly be tack­led? What might those new aims be?

In her Duet inter­view with Chris­t­ian Klein, tax and audit­ing con­sul­tant, Dr Cal­daro­la, author of the recent book Big Data and Law, chats on recent devel­op­ments in the field of tax con­sult­ing and auditing.

For years peo­ple have been able to go to a book­store and get soft­ware allow­ing them to do their own income tax returns. More recent­ly, tax con­sul­tants no longer give in paper ver­sions of income tax returns. Instead, elec­tron­ic ver­sions are being sub­mit­ted. What changes have you already noticed regard­ing dig­i­tal­i­sa­tion and automa­tion, what is cur­rent­ly being worked on and what will hap­pen in the future? 

Chris­t­ian Klein: Dig­i­tal­i­sa­tion is a trend which has been devel­op­ing for a long time, but its progress has been accel­er­at­ing in the last few years, espe­cial­ly with­in finance depart­ments. On the one hand, more and more data are being col­lect­ed and stored. The vol­ume of data held with­in com­pa­nies is grow­ing in leaps and bounds and dou­bles every two years. Part of the rea­son for this devel­op­ment is that busi­ness mod­els are them­selves becom­ing more and more dig­i­talised, and mass amounts of data are being pro­duced. Owing to this change, com­pa­nies are more will­ing than ever to trans­form their inter­nal process­es. At the same time, how­ev­er, only a small amount of this data is actu­al­ly being used. The con­sult­ing indus­try has react­ed to this sit­u­a­tion by devel­op­ing solu­tions which enable com­pa­nies to man­age this data more effi­cient­ly and use it for their busi­ness pur­pos­es. AI has still not been accord­ed the impor­tance it deserves. This will sure­ly change in the long term, par­tic­u­lar­ly when it comes to recog­nis­ing pat­terns and pre­dic­tive analy­ses. At the moment, how­ev­er, dig­i­tal­i­sa­tion projects are still main­ly focused on basic mat­ters such as process automa­ti­sa­tion, data har­mon­i­sa­tion and the improve­ment of data qual­i­ty which already direct­ly gen­er­ate val­ue with­out the aid of AI.

Cur­rent­ly, we can observe that part of our job involves accel­er­at­ing and qual­i­ta­tive­ly improv­ing how day-to-day busi­ness oper­ates and how rou­tine tasks are car­ried out. These include prepar­ing finan­cial state­ments and income tax returns, cre­at­ing an inte­grat­ed inter­nal and exter­nal KPI and busi­ness per­for­mance report­ing as well as ful­fill­ing com­pli­ance require­ments and mon­i­tor­ing busi­ness process­es in terms of what is finan­cial­ly relevant.

A core aspect of tax­a­tion is min­imis­ing risks. Laws con­cern­ing sales tax­es, in par­tic­u­lar, have a lot of poten­tial to be dig­i­talised, as the rel­e­vant cri­te­ria used to eval­u­ate and col­lect sales tax­es, which are of course sub­ject to the var­i­ous nation­al laws, can be eas­i­ly imple­ment­ed by a so-called tax engine. This is an excit­ing devel­op­ment, par­tic­u­lar­ly for com­pa­nies in glob­al trade. In this way, even with the tech­nol­o­gy we already have at our dis­pos­al, we are able to have sales tax­es auto­mat­i­cal­ly ver­i­fied at every invoice receipt regard­less of where the trans­ac­tion has tak­en place or in accor­dance with which legal sys­tem. This type of automa­tion brings risk cov­er­age with regard to declar­ing sales tax­es to a new lev­el, when a sub­se­quent and only sam­ple-based invoice ver­i­fi­ca­tion is replaced by a ful­ly auto­mat­ed invoice-relat­ed ver­i­fi­ca­tion process in real time. A tax engine is, there­fore, a pow­er­ful tool to low­er risks, reduce monot­o­nous tasks and save costs.

The dis­clo­sure require­ment accord­ing to the Euro­pean Sin­gle Elec­tron­ic For­mat (ESEF) is one exam­ple that illus­trates new oblig­a­tions regard­ing exter­nal finan­cial reports. This for­mat is a stan­dard­ised elec­tron­ic report valid through­out Europe which is meant for cap­i­tal-ori­ent­ed firms, whose annu­al finan­cial state­ments must be report­ed via a defined tax­on­o­my and are thus machine-read­able. Even the audi­tor must issue a dig­i­tal audit opin­ion on this new report­ing. Incor­rect ESEF report­ing can even lead to a qual­i­fied audit opin­ion or a refusal of the audit report. This reg­u­la­tion means that the EU Com­mis­sion has cre­at­ed a new sit­u­a­tion which will sure­ly lead to clos­er coop­er­a­tion between com­pa­nies and reg­u­lat­ing authorities.

It is only a mat­ter of time before the tax author­i­ties increase their data require­ments. They already have com­pre­hen­sive access rights to finan­cial­ly rel­e­vant data, a right which the author­i­ties have increas­ing­ly employed when it comes to tax audits. In such a case it is impor­tant to be able to have the data avail­able as effi­cient­ly as pos­si­ble and to be in a posi­tion to explain the auto­mat­ed process­es in a com­pre­hen­si­ble man­ner. The use of new IT solu­tions for the analy­sis of mass data and the ver­i­fi­ca­tion of tax returns still has a long way to go, but it is already clear that such a devel­op­ment will sure­ly trans­form the way we com­mu­ni­cate with the tax author­i­ties. In oth­er coun­tries, for exam­ple, com­mu­ni­cat­ing with the tax author­i­ty is auto­mat­ic, mean­ing that a busi­ness trans­ac­tion between two com­pa­nies trig­gers a data report via a stan­dard­ised inter­face to the tax author­i­ty at the same time. Obvi­ous­ly, those coun­tries do not have sub­se­quent annu­al income tax returns as we know it.

We can observe this trend in oth­er areas, such as audit­ing firms expand­ing their ambi­tion to be a long-term spar­ring part­ner. It is pos­si­ble that the annu­al audit will devel­op into a pro-active and asso­cia­tive process by cre­at­ing and main­tain­ing an inter­face between the Enter­prise Resource Plan­ning (ERP) of the rel­e­vant com­pa­ny and the audit­ing soft­ware of the audi­tor. This offers total­ly new pos­si­bil­i­ties in the sense of per­ma­nent cov­er­age real-time audits. These are not, in fact, new ideas. Rather, car­ry­ing them out has not been pos­si­ble owing to the lack of stan­dard inter­faces, soft­ware solu­tions and the desire for change in com­pa­nies, which are all nec­es­sary prerequisites.

To sum­marise, we can say that our pro­fes­sion is at the moment sim­ply not pre­pared for these devel­op­ments, just as the ERPs and IT solu­tions being used today are also not up to the task. Medi­um-sized com­pa­nies, in par­tic­u­lar, are fac­ing some chal­leng­ing times, but also promis­ing ones. The real dif­fi­cul­ty lies in recog­nis­ing what is now pos­si­ble thanks to dig­i­tal­i­sa­tion and then suc­cess­ful­ly apply­ing these new devel­op­ments with­in the company.

If more and more is being auto­mat­ed with­in your field, will the user rely on the result obtained from machines? Does this mean that pri­or knowl­edge and abil­i­ties will dis­ap­pear, like doing math in your head has been replaced by cal­cu­la­tors or read­ing a map by nav­i­ga­tion devices? Or will new abil­i­ties devel­op in their place? If so, which ones?

Dig­i­tal­i­sa­tion is meant to pro­vide us with an improve­ment in qual­i­ty and effi­cien­cy as far as our dai­ly work is con­cerned. Gen­er­al­ly speak­ing, with regard to finance and tax depart­ments, the most time-con­sum­ing tasks are usu­al­ly rou­tine ones, like col­lect­ing data and then prepar­ing, check­ing and report­ing them. On aver­age, account­ing offices spend 70% of their time col­lect­ing and prepar­ing data and only 30% remains for the exe­cu­tion of the orig­i­nal task. In this regard, dig­i­tal­i­sa­tion can free up valu­able time.

If we con­tin­ue using the exam­ple of tax engines, those who use it no longer have to search for the prover­bial nee­dle in a haystack by ran­dom sam­pling dur­ing a month­ly tax val­i­da­tion. Anom­alous cas­es will be auto­mat­i­cal­ly passed on to tax experts via a work­flow, who can then exam­ine them in detail. Those tech­nolo­gies can help to real­ly improve day-to-day busi­ness in these areas and can pro­vide more time for finan­cial experts to work on things that require more effort. Data will be avail­able in real time and are to be used for tax pur­pos­es in order to iden­ti­fy risks at an ear­ly stage and to make data-based deci­sions.  It is not that tax experts will be replaced, but rather they can spend their time focussing on val­ue-cre­at­ing activ­i­ties includ­ing an expan­sion of these activ­i­ties. Using new dig­i­tal tech­nolo­gies changes the duties and func­tions of the tax department.

Will this mon­i­tor­ing result in a new type of pro­fes­sion just like soft­ware pro­gram­ming for automa­tion in finance? Will it even be pos­si­ble for a group of peo­ple to under­stand the many steps and cor­re­la­tions, all of which is done by AI in a moment’s work?

That is a very impor­tant aspect which is often not con­sid­ered enough. The less man­u­al activ­i­ty exists in the process being worked on, the more tech­ni­cal reg­u­la­tions come into play. These reg­u­la­tions are, for instance, deci­sion rou­tines which have been pro­grammed and which auto­mat­i­cal­ly run in the back­ground. The more we rely on these auto­mat­ed process­es, the more impor­tant it is for us to under­stand them at a con­cep­tu­al lev­el and to check them at the tech­ni­cal. Oth­er­wise, there is the risk of high­ly auto­mat­ed process­es being used which can be seen as a mate­r­i­al risk to the true and fair view of the finan­cial posi­tion and per­for­mance of a com­pa­ny due to the mass trans­ac­tions tak­ing place. These reg­u­la­tions must, there­fore, be pro­fes­sion­al­ly exam­ined and approved when they are still being devel­oped. Fur­ther­more, con­trol mech­a­nisms need to be imple­ment­ed and reg­u­lar­ly mon­i­tored with­in the rel­e­vant process­es. Inter­nal con­trol sys­tems are fun­da­men­tal to adher­ing to com­pli­ance require­ments. This is an area to which tax con­sult­ing and audit­ing firms strong­ly ori­ent them­selves. Audit­ing firms have spe­cif­ic experts for IT-rel­e­vant finan­cial process­es work­ing on their audit­ing teams. The inter­re­la­tion­ship can thus be seen to take on even more impor­tance, togeth­er with the sig­nif­i­cance of IT expertise.

In my opin­ion, the term AI is cur­rent­ly still very much dri­ven by a mar­ket­ing per­spec­tive. Data are being col­lect­ed, struc­tured and processed. These data are then sub­ject to prob­a­bil­i­ty cal­cu­la­tions in a fur­ther step in order to come to cer­tain pre­dic­tions. In short, we are talk­ing about prob­a­bil­i­ty and sto­chas­tics. A com­plex busi­ness, to be sure, but a very struc­tured one which can be con­sid­ered ratio­nal­ly, doc­u­ment­ed and, of course, verified.

In today’s world, many com­pa­nies are not real­ly con­cerned about the prob­a­bil­i­ty ele­ment. While there are still areas which use solu­tions capa­ble of mak­ing pre­dic­tions, such as the auto­mat­ed plan­ning of what is need­ed in the con­sumer goods and trade indus­tries, most com­pa­nies, how­ev­er, empha­size oth­er aspects. These include, in a pre­lim­i­nary step, work­ing with mass data, struc­tur­ing them, pro­cess­ing and report­ing them in a mean­ing­ful way. Today, this is where the approach to con­sult­ing begins, an area which is already gen­er­at­ing a lot of value.

With increas­ing automa­tion respon­si­bil­i­ty dis­ap­pears because peo­ple rely more and more on machines and are no longer able to have a com­plete overview of the process in ques­tion because it has become too com­plex.  We can com­pare this with pro­duc­tion lines which first appeared with the advent of the Indus­tri­al Rev­o­lu­tion. Even in this sit­u­a­tion it is no longer pos­si­ble for a sin­gle employ­ee work­ing at the assem­bly line to know where the raw mate­ri­als and assem­bly parts have been pur­chased, how they have been processed or how and where they have been sold. In this way, indi­vid­ual work­ers no longer feel any sense of respon­si­bil­i­ty for the end prod­uct.  Respon­si­bil­i­ty, how­ev­er, is quite sig­nif­i­cant in your pro­fes­sion. Will the con­cept of respon­si­bil­i­ty change?

The use of new tech­nolo­gies is of course accom­pa­nied by big­ger chal­lenges and more com­plex sit­u­a­tions. The sta­bil­i­ty of the sys­tem and data secu­ri­ty are also giv­en greater sig­nif­i­cance. The chal­lenge lies in deriv­ing what is known about legal require­ments in tax and account­ing and to suc­cess­ful­ly imple­ment and mon­i­tor them using new tech­nolo­gies in com­pa­ny-spe­cif­ic IT solu­tions. Respon­si­bil­i­ty for data and report­ing process­es is increas­ing because they are the basis of com­pa­ny tax­a­tion and finan­cial reports. More is being required of employ­ees, their com­pe­ten­cies and respon­si­bil­i­ties, but also on the organ­i­sa­tion­al struc­ture and super­vi­so­ry bodies.

For exam­ple, the IT domain bears a com­pre­hen­sive respon­si­bil­i­ty for secur­ing the nec­es­sary infra­struc­ture, cre­at­ing the required data trans­mis­sion as well as for adher­ing to IT gov­er­nance. With regard to the skills need­ed for analy­sis and report­ing, how­ev­er, a robust devel­op­ment of exper­tise in finance organ­i­sa­tions can be observed. Apart from under­stand­ing the process, a cer­tain basic com­pre­hen­sion of automa­tion is need­ed as well.  Nev­er­the­less, this does not mean that a tax expert must now also devel­op data banks. On the oth­er hand, what I have noticed to be valu­able and what I myself apply is estab­lish­ing “com­pe­tence teams” with­in the finance organ­i­sa­tion. Apart from process man­agers and tax experts, there are also BI experts and ana­lysts, who them­selves have a basic knowl­edge of book­keep­ing and under­stand the issues involved in the fields in question.

But even the way we work togeth­er requires changes in the struc­ture of the organ­i­sa­tion. A strict­ly ver­ti­cal hier­ar­chy quick­ly reach­es its lim­its. What has often been found to be suit­able is a BI com­pe­tence cen­tre which then coor­di­nates coop­er­a­tion between IT and finance with regard to the top­ics and resources in ques­tion. A com­pe­tence cen­tre is the right place for process­es to be man­aged end-to-end by experts from rel­e­vant depart­ments, for a high lev­el of respon­si­bil­i­ty for gov­er­nance, for estab­lish­ing work­flows and tool solu­tions and for shar­ing cross-depart­men­tal knowledge.

Respon­si­bil­i­ty is increased fur­ther via the devel­op­ment of con­trol mech­a­nisms which are inte­grat­ed with­in the process­es them­selves. The inter­nal con­trol sys­tems must be devel­oped in con­junc­tion with automa­tion and are to be con­trolled by means of inter­nal revi­sion as well as an audi­tor. It is clear that dig­i­tal­i­sa­tion will trans­form the work and indeed the pro­fes­sion itself of revision.

A lot of work is done on paper in your pro­fes­sion, whether we are talk­ing about invoic­es, bills of lad­ing, con­tracts and much more. A data pro­tec­tion agent might think that this is all “unstruc­tured data“, for the var­i­ous data can­not be found in spe­cif­ic fields, but rather on a sin­gle or many pieces of paper. Fur­ther­more, not every­one writes their invoic­es, bills of lad­ing, con­tracts etc. in the same way, mean­ing that indi­vid­ual data are to be found in var­i­ous places and in var­i­ous for­mats. How­ev­er, a basic require­ment of dig­i­tal­i­sa­tion is for the data to be struc­tured. How is this lat­est chal­lenge being managed?

The het­eroge­nous nature of data qual­i­ty and data source are indeed one of the main chal­lenges in imple­ment­ing any strat­e­gy involv­ing dig­i­tal­i­sa­tion. This can occur, to name one exam­ple, if the sys­tems being used with­in a com­pa­ny do not “com­mu­ni­cate” with one anoth­er, a sit­u­a­tion which can lead to sys­tem breaks. Inter­faces are not always avail­able, and many com­pa­nies already have more than one ERP sys­tem at work because they have been allowed to devel­op in this way over the course of time. In the end, it all depends on the pre-exist­ing con­di­tions, and not every­thing has to be changed and devel­oped from scratch on a green­field. A tried-and-true method has been to see which infor­ma­tion is already avail­able by means of the com­pa­ny using a data ware­house solu­tion and then expand­ing on it for tax require­ments. At this point, things start to get tech­ni­cal. Depend­ing on what strat­e­gy has been cho­sen, one might form a “tax data lake”, which is based on var­i­ous data sources. These sources might be sev­er­al ERP sys­tems, data banks, but also Excel report­ing pack­ages. These data are then pre­pared for tax pur­posed using so-called ETL lines (Extract, Trans­form, Load) and made visu­al­ly avail­able via some sort of report­ing solu­tion. In this way, var­i­ous quite dis­tinct data struc­tures can often be har­monised. These solu­tions do not depend on any one sys­tem, offer com­plete­ly up-to-date report­ing sim­ply by press­ing a but­ton and, depend­ing on the type, can even have the option of direct analy­sis. These are all Busi­ness Intel­li­gence solu­tions which rely on a close col­lab­o­ra­tion with the exist­ing IT.

Apart from how data are set up and processed, a basic prin­ci­ple is also required which spec­i­fies how mas­ter data are to be man­aged. Many com­pa­nies are not aware of the ben­e­fits of con­trol keys and Incoterms, even though the larg­er ERPs, in par­tic­u­lar, inher­ent­ly have this func­tion­al­i­ty already.

Dig­i­tal­i­sa­tion usu­al­ly leads to stan­dard­i­s­a­tion but also to less cor­rup­tion. Owing to the increase in com­put­er-sup­port­ed doc­u­men­ta­tion, how will indi­vid­ual cas­es be han­dled which do not fit the norm?

By means of dig­i­tal­i­sa­tion, for exam­ple, an algo­rithm can be used to cal­cu­late an inde­pen­dent and expect­ed val­ue and includ­ed into a pro­cure­ment event in the ERP sys­tem. When the asso­ci­at­ed incom­ing A/P invoice dif­fers sig­nif­i­cant­ly from this val­ue, an account­ing clerk will auto­mat­i­cal­ly receive a mes­sage. What this shows is that case pro­cess­ing is car­ried out using a pre­de­fined work process, so that there is lit­tle room for manipulation.

In terms of sales and mar­ket­ing, BI analy­ses can aid in close­ly mon­i­tor­ing rev­enues which were gen­er­at­ed and report­ed by exter­nal agen­cies as well in test­ing them for their plau­si­bil­i­ty. This test is done, to name an exam­ple, by com­par­ing the data report­ed by an exter­nal source with a val­ue inter­nal­ly cal­cu­lat­ed using so-called “shad­ow billing”.

Even tax author­i­ties have begun coop­er­at­ing with uni­ver­si­ties and research cen­tres, such as pre­lim­i­nary involve­ment with pro­cess­ing of mass data by look­ing at, for exam­ple, whether data are checked and eval­u­at­ed for unusu­al pat­terns. In this way, it is pos­si­ble to iden­ti­fy inter­na­tion­al net­works and whether tax loop­holes are being exploit­ed more rapidly.

Owing to the pan­dem­ic, com­pa­nies have been allot­ted finan­cial sup­port from the state, the VAT was low­ered for a cer­tain amount of time, and com­pa­nies had to adjust their cash­es as well as, in gen­er­al, their book­keep­ing.  All these activ­i­ties are asso­ci­at­ed with a lot of con­sult­ing, work of all kinds involv­ing time and effort. Do you think dig­i­tal­i­sa­tion will help your pro­fes­sion to react more quick­ly to such devel­op­ments, thus enabling a sort of press-the-but­ton adjustment?

Basi­cal­ly, the pan­dem­ic has again sig­nif­i­cant­ly increased the need for dig­i­tal­i­sa­tion and the focus on process­es. For exam­ple, in addi­tion to tem­porar­i­ly changed tax rates, a statu­to­ry mora­to­ri­um on pay­ments also meant that com­pre­hen­sive adjust­ments had to be made to the dun­ning process at short notice. Cus­tomers were afford­ed the right to sus­pend pay­ment owing to a legal mora­to­ri­um for a cer­tain peri­od of time which nat­u­ral­ly had an imme­di­ate impact on com­mu­ni­ca­tion and over­due notice pro­ce­dures. With regard to a bulk busi­ness, this means mak­ing a change in a high­ly auto­mat­ed process. These types of adjust­ments can­not be realised by press­ing a but­ton because, aside from a tech­ni­cal change, thor­ough prepa­ra­tion, assess­ment and also mon­i­tor­ing are required.

The pan­dem­ic has sig­nif­i­cant­ly accel­er­at­ed the need for trans­for­ma­tion and has also demon­strat­ed that the suc­cess­ful appli­ca­tion of new tech­nolo­gies makes it eas­i­er for com­pa­nies to react more quick­ly and to bet­ter man­age com­pa­nies even in chal­leng­ing times.

My key mes­sage is:


“The task of a finance organ­i­sa­tion is increas­ing­ly becom­ing that of an enabler for com­pa­nies in order to effi­cient­ly man­age and devel­op their busi­ness. The moti­va­tion to change through the use of new tech­nolo­gies and the open­ness to fur­ther devel­op team skills and col­lab­o­ra­tion struc­tures are key fac­tors for a suc­cess­ful transformation.”

Chris­t­ian Klein

Mr Klein, thank you for shar­ing your insights on recent devel­op­ments in the field of tax con­sult­ing and auditing.

Thank you, Dr Cal­daro­la, and I look for­ward to read­ing your upcom­ing inter­views with rec­og­nized experts, delv­ing even deep­er into this fas­ci­nat­ing topic.

About me and my guest

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.

Christian Klein

Christian Klein began his career in auditing and audit-related consulting services with the world-renowned firm PwC in Frankfurt am Main with a focus on medium-sized companies and publicly listed firms and worked there from 2009 to 2014. Since then, he has been working as director within finance departments. Until 2018 Mr Klein worked for home24 SE, a publicly listed eCommerce start-up founded by Rocket Internet. Currently, he is Director, Accounting & Tax of the Tele Columbus Group, a publicly listed, telecommunications company which is located in Berlin.

Not content with resting on his laurels, Mr Klein has been managing his own tax consulting firm as an independent tax consultant since 2016. Key consulting services include: finance processes and digitalisation projects.

Mr Klein is also a speaker at financial congresses and will be speaking at the upcoming NWB Tax Operations Event on 7. - 8.10.2021 in Berlin ( and in autumn at the Akademie 3 Finance Congress for an artificial intelligence event in Vienna (

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.