1,720,965 research outputs found
De vernietiging van de Dataretentiewet 2.0. : naar een gerichte bewaring met ruimere toegang?
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Big data tax audits : the conceptualisation of fishing expeditions
No full textThe technological ability to collect, process and extract new and predictive knowledge from big data has changed our society. Based on large amounts of information about e.g. location, payments and communication, patterns can be detected and profiles about citizens can be generated and applied. Knowledge acquired from big data is valuable to tax administrations because it makes the global fight against tax fraud more efficient. Big data usage by tax administrations does raise significant legal questions, however, one being the extent to which such use could qualify as a ‘fishing expedition’. It has been argued that tax administrations are not allowed to search (‘fish’) for information, the existence of which is uncertain.
A closer look at the concept of ‘fishing expeditions’ unveils that there is no generally accepted definition, although authors and judges often refer to it. This article provides an oversight of the main characteristics of this concept using a selection of case law of the ECtHR, CJEU and the EGC, literature and policy documents. The identification of these characteristics enabled us to draw conclusions on what fishing expeditions possibly are, and which consequences this may have for the legitimacy of big data gathering and use by tax administrations
The big data lake : sleepnet vs. vislijn : een analyse van het verbod op fishing expeditions in België en Nederland
No full textBanned : fishing in the data tax lake? A European, Belgian and Dutch perspective on the Legal Grounds Prohibiting Fishing Expeditions
No full textData gathering and analysis are valuable tools in the global fight against tax fraud. However, their use raises significant legal questions, particularly regarding the extent to which it could qualify as a prohibited fishing expedition. Previous research identified two main characteristics of fishing expeditions: speculation and excessiveness. Judges and scholars claim fishing expeditions are prohibited even though a specific legal ground for this prohibition is lacking. Therefore, it is crucial to examine the legal grounds that can be relied upon to assess the legitimacy and limitations of (big) data tax audits in relation to the prohibition of fishing expeditions.By analysing case law from the Council of Europe, the European Union, Belgium and the Netherlands, this article identifies the implicit legal grounds that support the prohibition of fishing expeditions. It demonstrates how the prohibition is incorporated into the human rights framework, the general principles of good governance and the relevance criterion embedded in European and national legal provisions with regard to investigative powers of tax administrations, providing a comprehensive perspective on their rationale to prohibit fishing expeditions
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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