抖音&清华大学：数据要素治理研究报告（2022）（28页）.pdf

1、?0105?01?10?15?19221?2?3?4?5?6?7?8?9?10?11?12?13?14?15?16?17?18?19?20?21?22?GDPR?https:/gdpr-info.eu/?http:/ Consumer Privacy Act of 2018,CCPA?https:/oag.ca.gov/privacy/ccpa?California Privacy Rights Act of2020,CPRA?https:/ Services Act?https:/ec.europa.eu/info/sites/default/files/proposal_for_a_reg

2、ulation_on_a_single_market_for_digital_services.pdf?23?Digital Markets Act?https:/ec.europa.eu/info/sites/default/files/proposal-regulation-single-market-digital-services-digital-services-act_en.pdf?OECD?OECD/G20 Base Erosion and Profit Shifting Project,Addressing the Tax Challenges of the Digitalis

3、ation of the Economy,Policy Note,as approved by the Inclusive Framework on BEPS on January.https:/www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf.?European Commission.Questions and Answers on a Fair and Efficient Tax System in the EU for the Di

4、gital Single Market.http:/europa.eu/rapid/press-release_MEMO-18-2141_en.htm.?Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence.https:/ec.europa.eu/taxation_customs/system/files/2018-03/proposal_significant_digital_presence_2103201

5、8_en.pdf.?Fair Taxation of the Digital Economy.https:/ec.europa.eu/taxation_customs/fair-taxation-digital-economy_en.?Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services.https:/ec.europa.eu/taxation_cust

6、oms/system/files/2018-03/proposal_common_system_digital_services_tax_21032018_en.pdf?Commission Recommendation relating to the corporate taxation of a significant digital presence.https:/ec.europa.eu/taxation_customs/system/files/2018-03/commission_recommendation_taxation_signifi