The emergence of the
digital economy has made user data a valuable asset at commercial levels. This
commercial appeal translates into economic benefits for those digital companies
that manage to collect, select, and sell it. Data mining and its business (with
the actual international tax regulation and awaiting international agreements
for implementing measures based on, for example, a new tax nexus) is difficult
to subject to tax in the place where the users of the data collected reside.
For this reason, it is necessary to search for other solutions and study the
possibility of considering data mining as a permanent establishment (PE)
similar to a mine, a well, or any other place of extraction of natural
resources. Likewise, it will be necessary to analyse the concept of a user and
their value creation within the digital economy from a tax perspective.