Transfer Pricing
1. Aufl. 2021
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12. Tax challenges arising from the digitalisation of the economy
12.1 Description of the facts
12.1.1 Data delivery and analysis
The Smartwatch, distributed under the brand SmartGaist, offers customers technology of the highest standard. As a digital all-rounder, it can, for example, make calls, send and receive messages in the form of e-mails or messages from messenger services, connect and control other smart devices, record fitness and health data and play music. Accordingly, this Smartwatch permanently records customer data such as location, pulse, body temperature, Internet habits or e-mail content. The collected data is sent directly to Zeitgaist Inc. (US) and evaluated by them independently in accordance with the End User License Agreement (EULA). Other data from third parties that are purchased will also be used. The evaluation is carried out using an algorithm which was designed and programmed by programmers in the US and is constantly being improved. Some of the knowledge gained from this – as well as certain raw data – is sold to third parties after consultation with Zeitgaist AG and transferred to Zeitgaist AG. Zeitgaist AG uses the findings for its marketing and sales st...