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APA

Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, 8(4). https://doi.org/10.14763/2019.4.1422

American Psychological Association. For more info, see https://www.apastyle.org

Chicago

Scarcella, Luisa. 2019. "Tax compliance and privacy rights in profiling and automated decision making". Internet Policy Review 8 (4). DOI: 10.14763/2019.4.1422. https://policyreview.info/articles/analysis/tax-compliance-and-privacy-rights-profiling-and-automated-decision-making.

Chicago Referencing Style. For more info, see https://www.chicagomanualofstyle.org

Harvard

Scarcella, Luisa (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review,[online] 8(4). Available at: https://policyreview.info/articles/analysis/tax-compliance-and-privacy-rights-profiling-and-automated-decision-making [Accessed: 18 Aug. 2026].

Harvard Referencing Style

MLA

Scarcella, Luisa. "Tax compliance and privacy rights in profiling and automated decision making". Internet Policy Review 8.4 (2019). Web. 18 Aug. 2026.

Modern Language Association, 7th Ed. For more info, see https://owl.purdue.edu/owl/research_and_citation/mla_style/index.html

Vancouver

Scarcella L. Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review [Internet]. 2019 [18 August 2026];8(4). Available from: https://policyreview.info/articles/analysis/tax-compliance-and-privacy-rights-profiling-and-automated-decision-making

Vancouver Style. For more info, see https://library.vcc.ca/media/vcc-library/content-assets/documents/VancouverStyleGuide.pdf

This article examines the stance of the European Union vis-à-vis internet services company Google in two controversial instances: the ‘right to be forgotten’ and the implementation of EU competition rules.

KEYWORDS: Intermediary liability, Regulatory shifts, Digital monopoly, Right to be forgotten, E-commerce, Data protection, Taxation, Antitrust, Privacy

Digital economy

The clash between internet freedom and the need to tax

Monika Ermert, Heise, Intellectual Property Watch, VDI-Nachrichten

PUBLISHED ON: 24 Jul 2014

Much of our economy is moving online, but who will pay taxes, when virtual is tax exempted or when only some regions earn from the digital businesses lured by nice lax tax regulation or otherwise. Read up on how the struggle for tax and data are intertwined.

Tax avoidance has become a widespread practice on the internet. Online operators easily circumvent an aging taxation scheme that is designed around the concept of territorial jurisdiction and geographical settings. The French government now commissioned a study to find out how to effectively deal with internet giants that generate hardly any revenue for states they largely operate in.

KEYWORDS: Taxing, Cloud services, Apple, Google, Amazon, Facebook, Twitter, France, Cloud, Cloud computing, Taxation, Fiscality, Data protection, Data collection

Internet Policy Review is an open access and peer-reviewed journal on internet regulation.

Scholars, regulators, journalists, activists, and other stakeholders publish in the journal in a variety of formats

Research articles: In-depth scholarly research papers and essays
Concepts: Critical reflections on emerging core concepts of the digital society
Editorials: Contextual or thematic introductions to special issues
Essays: Free-form yet in-depth contentions with issues of academic or social relevance
News: Journalistic reports on events of interest to the Internet Policy Review community
Opinions: Opinion pieces commenting on developments in the realm of internet policy
Open Abstract: Extended abstracts for works in progress that receive public peer review

Published by

Alexander von Humboldt Institute for Internet and Society Center for Advanced Internet Studies in cooperation with additional partners

Special issue on the topic of
Inclusive by design? Participatory governance and the future of digital public spaces

Full call here

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