Jacques Delors Institute Berlin, Bertelsmann Stiftung (ed.)

Pola Schneemelcher, Paul-Jasper Dittrich

Users, Data, Networks

A Proposal for Taxing the Digital Economy in the European Single Market

Format Type
Date of publication
15 pages, PDF


Free of charge


In this paper defines criteria for assessing digital value creation in company taxation, which should apply EU-wide. The criteria suggested by the authors include to clarify where a company is taxable and how far the local user network contributes to the value creation of the entire company. As another criterion, the authors postulate an active cooperation of the companies in order to determine the value of the user network. 

Related projects

Cover Repair and Prepare: Strengthening Europe

Jacques Delors Institut and the Bertelsmann Stiftung have joined forces on a multiannual research project to provide a road map for a stronger European Economic and Monetary Union.