The modern innovative business models in this era of the digital data economy are giving rise to highly integrated value chains. The question arises how to accurately describe them in a manner that not only the value creation and value capturing part is made transparent for tax purposes, but also how to analyse modern businesses acting in their very own and unique data ecosystems. Therefore, this part aims at discussing the value creation & value chain limb of the data-driven businesses.
The views in all sections are personal views of the author.
