Zusammenfassung
Corporate diversity is both a curse and a blessing: corporate structure, size and corporate philosophy are more individual today than ever before, and individual companies often only have one thing in common: their industry affiliation. However, their individual purpose also makes companies more resistant to their competitors. For some time now, companies have been challenged by a common project, the digitization process.
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Notes
- 1.
Study ITK-Branchenverband Bitkom 06/2018 (11.11.2019): https://www.bitkom.org/Presse/Presseinformation/Deutsche-Wirtschaft-kommt-bei-Digitalisierung-voran-aber-langsam.html.
- 2.
Study ITK-Branchenverband Bitkom 06/2018 (11.11.2019): https://www.bitkom.org/Presse/Presseinformation/Deutsche-Wirtschaft-kommt-bei-Digitalisierung-voran-aber-langsam.html.
- 3.
Bachmann/Gebhardt/Richter/Risse DStR 2019, 1879 (1880).
- 4.
Bachmann/Gebhardt/Richter/Risse DStR 2019, 1879 (1880).
- 5.
Wagner, Legal Tech und Legal Robots 2018, 14Â f., 44; ders. BB 2017, 898; Fiedler/Grupp DB 2017, 1071; Another area of application are so-called "smart contracts", the fulfilment and consequences of which can be executed automatically; Kaulartz/Heckmann CR 2016, 618; Grub/Krispenz BB 2018, 235; Sattler BB 2018, 2243. General about the chances of Legal Tech Frese NJW 2015, 2090. For an overview of the German legal tech market see Prior ZAP 2017, 652 and international Wagner, Legal Tech und Legal Robots 2018, 5Â f.).
- 6.
Wagner BB 2017, 898 (901); Hähnchen/Bommel JZ 2018, 334 (335).
- 7.
Legal Robots, Wagner BB 2017, 898 (902Â f.).
- 8.
Bitkom, AI (Bitkom 2017), https://www.bitkom.org/sites/default/files/file/import/171012-KI-Gipfelpapier-online.pdf, 12 (17.11.2019) as well as the IT-supported automation of processes (Schanz/Sixt DB 2018, 1097; Mellinghoff FS 100Â Jahre BFH, 2018, 421.
- 9.
OECD, Action Plan on Base Erosion and Profit Shifting, OECD Publishing (2013), http://dx.doi.org/10.1787/9789264202719-en; S. Mellinghoff (Fn. 4), (425); Hellerstein BfIT 2014, 346; Kofler/Mayr/Schlager European Taxation 2017, 523; Sinnig ISR 2017, 408; Schön BfIT 2018, 278; Turina Intertax 2018, 495; Spinosa/Chand Intertax 2018, 476; Junkers ISR 2018, 370; Ismer/Jescheck Intertax 2017, 382).
- 10.
Schröder/Nielen DStR-Beih 2019, 25.
- 11.
Schröder/Nielen DStR-Beih 2019, 25 (26).
- 12.
Schröder/Nielen DStR-Beih 2019, 25 (26).
- 13.
Bundesdatenschutzgesetz (BDSG).
- 14.
Datenschutzgrundverordnung (DS-GVO).
- 15.
Gola/Klug, NJW 2019, 2587Â ff.
- 16.
- 17.
Indenhuck/Britz, BB 2019, 1091.
- 18.
KG, K & R 2019, 414 = BeckRS 2019, 8570.
- 19.
Ahrendt NJW 2017, 537; Kirchhof FS 100Â Jahre BFH, 2018, 361 (362Â ff., 377Â ff., 381); Buchholtz JuS 2017, 955.
- 20.
Amerland, Springer Professional: https://www.springerprofessional.de/transformation/industrie-4-0/was-digitale-unternehmen-erfolgreicher-macht/15366360.
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Dirksen, HH., Zimmermann, K. (2021). Digitization, Data Protection and its challenges using the example of the tax consultant industry. In: Kraft, W.W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2019. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-32073-7_14
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