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The value creation of digital business models:
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Esta dissertação tem como objetivo investigar a criação de valor dos modelos de negócio
digitais, o seu impacto e a sua dependência dos utilizadores. Analisa-se como os modelos de
negócio digitais são a nova economia e como o sistema fiscal internacional não é capaz de
acompanhar certas mudanças. O resultado é a perda de soberania fiscal para as empresas
bigtech. Por conseguinte, o estudo procura explorar os obstáculos que o regime fiscal
internacional enfrenta e, como resposta, refletir se o utilizador pode ou não ser considerado o
novo nexo do regime fiscal internacional.
A investigação começa por reconhecer os diferentes modelos de negócio digitais, os modelos
de negócio emergentes, o seu funcionamento e a sua importância para o desenvolvimento
económico do mundo. Além disso, são examinados os conceitos controversos de participação
do utilizador e de criação de valor como duas importantes características-chave da economia
digital.
Assim, o estudo prossegue combinando os modelos de negócio digitais com o regime fiscal
internacional, explorando os enquadramentos teóricos que conduziram às infindáveis questões
que têm sido discutidas nas últimas décadas e, consequentemente, às contínuas propostas
internacionais e europeias para a resolução dos desafios digitais.
Por fim, a dissertação prossegue com a análise de um caso prático, onde é considerada uma
empresa multinacional, numa perspetiva financeira e de gestão, retirando conclusões sobre os
desafios quando se coloca a questão de "poderá o utilizador ser o próximo nexus?”
This dissertation aims to investigate the value creation of digital business models, their impact and reliance on users. It is analyzed how digital business models are the new economy and the international tax system is not able to keep up with certain changes. Resulting on losing their tax sovereignty to bigtech enterprises. Therefore, the study seeks to explode the obstacles the international tax regime endures and as a response reflecting whether if the user could or not be considered the new nexus of the international tax regime. The research begins by acknowledging the different digital business models, emerging business models, how they operate and highlighting its importance for the economic development of the world. Additionally, it is examined the controversial concepts of user participation and value creation as two important key features of the digital economy. Therefore, the study continues by combining digital business models with the international tax regime, exploring the theoretical frameworks which led to endless issues that have been discussed for the last decades and as a consequence the continuous international and European proposals for the resolution of the digital challenges. Finally, the dissertation continues by analyzing a practical case study, where it is taken into consideration a multinational enterprise, from a financial and management perspective, drawing conclusions about the challenges when the question of “could the user be the next nexus?” is called into question.
This dissertation aims to investigate the value creation of digital business models, their impact and reliance on users. It is analyzed how digital business models are the new economy and the international tax system is not able to keep up with certain changes. Resulting on losing their tax sovereignty to bigtech enterprises. Therefore, the study seeks to explode the obstacles the international tax regime endures and as a response reflecting whether if the user could or not be considered the new nexus of the international tax regime. The research begins by acknowledging the different digital business models, emerging business models, how they operate and highlighting its importance for the economic development of the world. Additionally, it is examined the controversial concepts of user participation and value creation as two important key features of the digital economy. Therefore, the study continues by combining digital business models with the international tax regime, exploring the theoretical frameworks which led to endless issues that have been discussed for the last decades and as a consequence the continuous international and European proposals for the resolution of the digital challenges. Finally, the dissertation continues by analyzing a practical case study, where it is taken into consideration a multinational enterprise, from a financial and management perspective, drawing conclusions about the challenges when the question of “could the user be the next nexus?” is called into question.