The ongoing digitalisation of the economy challenges the international tax system. Specifically, the current rules of source taxation do not fully reflect the paradigm of taxing where value is created. In digital business models, firms often do not need a physical presence to be economically...

The aim of this paper is to discuss the business model of a free social GPS mobile app for public transportation. The app functioning relies on open data and crowdsourcing. The crossing of transporter data (open data) and service users' data (crowdsourcing) feed the app's algorithm, which in the...