What Is the Value of Users, Anyway? How to Value the User Contribution To Digital Enterprises
Tax Notes International, 2020
14 Pages Posted: 16 Jun 2020
Date Written: January 20, 2020
This paper considers the economics of digital businesses and the value of user contribution, including through active engagement and the provision of data, to those entities. We propose a framework for estimating the taxable value that users in market countries bring to digital platforms based elsewhere.
Keywords: user contribution, digital business, digital economy, taxation, Pillar One, BEPS, OECD
JEL Classification: H25, H26, H32, H42, H87, K34, L2, L5, L8, D11, D21, F61, G38
Suggested Citation: Suggested Citation