
OUR PURPOSE
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

Fact driven studies / Knowledge Platform
Positioning the debate

“Evolutive” Tax Policy for Digital Economy
Influencing the debate on real issues affecting market players

“GreenField” Tax Policy R&D
Re-thinking the model (no limits)

Transforming Gov-Tax payer relationship
Our Initiatives / Workgroups

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

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?

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

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

Sharing economy tax regime
Tax policy strategy for the key stake-holders. Is not only about hotels & mobility
Our Values and Spirit
Collaborative
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
Independent
Objective, non-partisan analysis
Founding Members
Team & Experts

Ignacio Longarte
DET3 Chairman
and Executive Director

Jerónimo Payán
Tax Director Europe & Digital
Telefónica S.A.

Alberto de Miguel
Digital Tax Director
BBVA

Jacinto Esclapés
Corporate & Tax Director
Amadeus

Alicia Rodríguez
Tax Director
Grupo Prisa

José Luis Migoya Vargas
International Tax Director
Iberdrola
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