مجلة القانون العام الجزائري والمقارن
Volume 10, Numéro 2, Pages 83-93
2024-12-28

Taxation Versus Processing Of Personal Data

Authors : يلس شاوش نسيمة .

Abstract

We often think that the services offered by internet giants like Google, Facebook, Viber, Yahoo, Gmail… are for a fee because in fact no payment is requested. But are we sure too because ultimately, these are for-profit companies whose profit amount is estimated about billions of dollars. In truth, the internet giants operate thanks to the collection of personal data which is communicated voluntary or involuntary by internet users. Following this, the data will be analysed, filtered, and used in different wayswhich raises a lot of concerns on a legal and tax level.

Keywords

Taxation ; personal data ; internet ; privacy ; digital economy

Comparing Algeria’s Personal Data Transfer Rules With General Data Protection Regulation

Boutemedjet Djalel .  َalliouch Kerboua Kamel . 
pages 934-961.