Author: Paul Verhaeghe
- This business model referrers to paying websites such as Netflix, or in general all access offered through digital interfaces (1) to digital information or communication (2) that requires payment (3). Various information sites such as newspapers websites, television-channels on web,.. have this business model.
Companies with this type of business model are taxed by classic means on the collected fees of the paying users in the Member State. But allocation tools of collecting income can hamper the profit tax base for the Member State where these paying users reside.
Paying users, like free users, also give cause to data mining and advertising all over the world. So the cash flow that is obtained from advertising, or data mining related to users, should be determined in the overall income.