We promote sound and open tax policy debates to accelerate digital economy adoption while integrating different perspectives



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June 22, 2020

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June 1, 2020


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The purpose of the Digital Economy Taxation Think Tank (DET3) is to promote sound, fact driven and agile digital economy tax policy debates and knowledge sharing to contribute in releasing global business competitiveness in a digital borderless economy, helping big corporations and start-ups to make sure they can share their innovations and solutions throughout the globe on a level playing field basis.

We are a non- for-profit inclusive organization that appreciate the tough challenge in front of the tax regulators and know how critical it is.

Our Objectives

  • Foster growth and innovation through a responsible debate on Digital Economy Tax Policies, inviting all public and private players to an open cooperation solutions oriented table. Provide a dialogue platform when needed
  • Sound, fact based studies on the topic and about its impact on the interaction between local country productive models and the international context
  • Ensure a level playing field for digital and traditional business models, avoiding tax inequalities
  • Warn about the impact of critical roadblocks and uncertainties affecting international businesses in this area

Main Lines of Activity

DET3 fact driven studies

Fact driven studies / Knowledge Platform

Positioning the debate


“Evolutive” Tax Policy for Digital Economy

Influencing the debate on real issues affecting market players

DET3 GreenField Tax Policy

“GreenField” Tax Policy R&D

Re-thinking the model (no limits)

Gov-Tax payer relationship

Transforming Gov-Tax payer relationship

Our Initiatives / Workgroups

DET3 Cloud Based Models Taxation

Cloud based models taxation

Clarity and certainty on Cloud based transactions (SaaS, IaaS, DssD, PaaS…), including APIs exploitation & data transfers & new cloud enabled business models

DET3 Value Creation and Intangibles

Value creation & intangibles

Identification, location and remuneration in integrated digital business models.
Impact of digital elements on traditional value chains. Where is value created in international digital business models?

DET3 International Re-Grouping & Level the Playing Field

International re-grouping & level the playing field

Avoid distortions from new taxes created under BEPS Action 1 (Eq. Levies, Giga tax, WT, Advertising tax, intermediary taxes...).
Level the playing field from different angles

DET3 Virtual PE

Virtual pe

Corp Tax & VAT–PE (SDP- SEP).
The Data issue

DET3 Sharing Economy Tax Regime

Sharing economy tax regime

Tax policy strategy for the key stake-holders.
 Is not only about hotels & mobility

Our Values and Spirit


We want to work as a tax policy open innovation platform, collaborating with solution-oriented stakeholders with local and international players as
 MNEs, start-ups, policymakers, academia, journalists, advocacy groups and citizens

Agile and transformative

Taking key points and main facts to tax policy actions in a faster timeframe to transform current status quo

Fact driven

We believe in the power of data analytics and digital elements to model the relevant policy decisions impact


Objective, non-partisan analysis

Founding Members

Team & Experts

DET3 chair Ignacio Longarte

Ignacio Longarte

DET3 Chairman
and Executive Director

Jerónimo Payán

Tax Director Europe & Digital
Telefónica S.A.

Alberto de Miguel

Digital Tax Director

Jacinto Esclapés

Corporate & Tax Director

Alicia Rodríguez

Tax Director
Grupo Prisa

José Luis Migoya Vargas

International Tax Director

Contact us & contribute to the debate

If you are an enthusiastic but rigorous stakeholder in this field, if you want to become a sponsor or want to use any of our materials, we are delighted to hear from you, please contact

Email: contact@det3.eu
Gran Vía, 28 - 10º. Madrid - Spain