Taxing digital activities - II. 1) Free users and services

Author: Paul Verhaeghe

  1. This business model relates to all companies that are mainly interested in the worldwide merchandising (1) of the users of their websites and the data collected from them (2). In order to improve collecting this data they offer their users free access to data or services (3).

Under Article 16 TFEU the protection of personal data is a part of the European Union law.  Companies subject to European data protection compliance are most eligible to be included in this group.

For means of taxing business models the likes of Google, Facebook, Twitter, Skype or more in general all forms of free access (1) through digital interfaces (2) to digital information or communication (3) with a commercial intent for the provider (4), three steps seem logical to determine a realistic assumption of a profit tax base created by the worldwide commercialising of the number of users or their collected data obtained inside a Member State or the European Union :

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