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Digital Economy Handbook 2019: Entering the age of digital disruption

Updated: Oct 9, 2023

Author: Steef Huibregtse. Co-authors for Chapter 5: Vishnu Bagri, L Bharath. Co-authors for Part A + B: Daniel van der Linden, Rico Huijskens. Co-authors for part C: Georgiana Ciocan, Kartika Sukmatullahi, Louan Verdoner. Editors: Steef Huibregtse, Emily Dobbie, Eveline Clement.


This book analyses the latest trends in the business model configurations and addresses their impact on the existing tax and transfer pricing systems as well as suggests new regulatory mechanisms to ensure appropriate taxation of the businesses operating in the digital sector. This book is divided into three sections, and contains three sets of illustrations (one in each section) of current practices and business models to provide the reader a comprehensive view of the new and upcoming businesses relying on the digital economy, the concerns they raise and how to address them.


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