The project: A data-driven approach for Competition and Taxation Issues in IoT enabled world
In a digitally connected world, communication transcends from human-to-human to machine-to-machine. This is the world of the internet of things (IoT). Communication between the devices is imperative to facilitate a smooth IoT-enabled ecosystem. This inter-device communication creates advantages for certain players to gain positions of enduring power. From a competition law perspective, this means that oftentimes, the market is dominated by a handful of players. In other words, competition is for the markets, and not in the markets (Tyagi, Springer, 2018). While dominance may per se not be a problem, abuse of dominance is a key concern amongst regulators worldwide. To address this concern, the Commission recently conducted a IoT Sector Inquiry and identified that even though the IoT ecosystem is fast emerging, however, concerns remain from a competition law perspective. In light of this, this research, and potential PhD candidate shall look at the dynamics of competition in the IoT-enabled connected world, and how markets may function smoothly, and to the benefit of consumers.
The main concerns regarding taxation purposes on IoT are related to the treatment of taxpayers' data from IoT devices. In that sense, the main concerns revolve around Tax Authorities' access to the data gathered by these devices, owned by the taxpayers but whose data are kept in private databases managed by the developers or such technology. This problem leads to other questions, such as regarding the categories of data: Are all the data gathered in IoT devices developed for the same purposes but by different developers the same? Or can specific devices only collect and keep certain types of data even though the devices are designed for the same purpose? These questions open another field of interest, such as the potential necessity of guidelines or regulations to standardize the type and amount of data foreseeably relevant for tax purposes and how it will affect targeting certain data for tax purposes and the obligations regarding data protection for the different database managers.
A temporal data-driven analysis (including but not limited to topic modelling and sentiment analysis) of the social network data related to the various big players in the IoT market and the tax authorities may assist in uncovering the market trends which drive the competition and dominance in the market (Bahamazava, K., & Nanda, R. (2022)). The outcome of such an analysis would also be useful in studying the evolution of the motivations of the IoT players and the challenges faced by the tax authorities for developing and adopting appropriate regulations/guidelines to standardize the type and amount of data relevant for tax purposes.
In light of this, this project looks at how competition and taxation issues play in the IoT-enabled world. Competitive and digital connected markets can facilitate a digital society that maximizes consumer welfare, while retaining incentives to innovate.
You will have to develop research within the project “A data-driven approach for Competition and Taxation Issues in the IoT enabled world”, with the support of inter disciplinary experts of Maastricht University, who will encourage, coach, and allow you to attend courses and workshops that will add social and legal knowledge to your skillset.
We are looking for candidates who
Fixed-term contract: 6 years.
The terms of employment at Maastricht University are largely set out in the Collective Bargaining Agreement of Dutch Universities. In addition, local provisions specific to UM apply. For more information, consult the website www.maastrichtuniversity.nl> About UM > Working at UM.
Maastricht University (UM) is known for its unique innovative and problem-based education system (PBL), which is characterized by a small-scale and student-centered approach. Research at UM is multidisciplinary and thematic in nature, and is concentrated in research institutes and schools. UM currently has nearly 22,000 students and approximately 5,000 employees. As a result of its highly international character, a large proportion of both students and employees come from abroad. UM has six faculties: Faculty of Health, Medicine and Life Sciences, Faculty of Law, School of Business and Economics, Faculty of Science and Engineering, Faculty of Arts and Social Sciences and the Faculty of Psychology and Neuroscience.
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The Faculty of Law has a strong and distinct international profile both in education and research. Our faculty is an inspiring and lively place where enthusiastic and inquisitive staff attempt to find answers to the important legal issues of today. Researchers are able to flourish in the faculty’s vibrant academic community. They develop their own research projects, within the contours set by the faculty’s research programme (Research programme at the Faculty of Law - About UM - Maastricht University).
Research is focused on the study of the role of law in an increasingly globalised society. It involves studying both institutional and substantive developments in the process of Europeanisation and globalisation and the role of the national legal order therein. This takes place by means of comparative research in the main legal fields and through dedicated research in the fields of European law, international economic law, human rights law and law & technology in a multidisciplinary and interdisciplinary context. To this end, various research methods are applied whereby more traditional methods are combined with empirical research methods.
The Faculty of Law has six departments (Private Law, Public Law, International and European Law, Criminal Law, Tax Law and Foundation and Methods of Law) and hosts twelve research institutes and groups (Law research institutes - About UM - Maastricht University).
Graduate School
The faculty values the significant contribution of motivated and talented PhD researchers to a vibrant research climate, which is why the recruitment, supervision and training of PhD researchers are set high on the faculty’s agenda. All these activities are covered by the Maastricht Graduate School of Law. The school is committed to educating young academics and to contributing to the advancement of knowledge through original research. It is dedicated to training excellent law students from all over the world to help them to extend, deepen and actively apply their knowledge, so as to become highly qualified independent researchers. The graduate school offers PhD candidates a stimulating and internationally oriented environment for legal research and aims to contribute to strengthening the faculty’s research profile.
Further information may be requested by Tyagi, Kalpana: k.tyagi@maastrichtuniversity.nl
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Maastricht University is committed to nurturing an inclusive culture and a welcoming atmosphere. This inclusiveness strategy has resulted in a very diverse representation of nationalities and cultures. We strongly believe that diversity (including, but not limited to nationality, age and gender) of the staff and student population will increase the quality of UM education & research. Fostering diversity and inclusivity creates an academic community where individual talents thrive, and values and differences are cherished. We strongly encourage you to apply if you are qualified for this position.
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An application consists of:
Applications should be addressed to: Pzfdrvacatures@maastrichtuniversity.nl. Only an application with all the above mentioned required documents will be assessed.
Please mention the vacancy number.
Maastricht University is committed to nurturing an inclusive culture and a welcoming atmosphere. This inclusiveness strategy has resulted in a very diverse representation of nationalities and cultures. We strongly believe that diversity (including, but not limited to nationality, age and gender) of the staff and student population will increase the quality of UM education & research. Fostering diversity and inclusivity creates an academic community where individual talents thrive, and values and differences are cherished. We strongly encourage you to apply if you are qualified for this position.
Please note, the system cannot upload the following attachments (xyz.zip .htm .html).
Make sure to apply no later than 11 Jun 2023 23:58 (Europe/Amsterdam).
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