The digital economy and the right to monetize information: A possible path forward

Authors

  • Octavio Salazar Mesías

DOI:

https://doi.org/10.21678/forseti.v14i22.2833

Keywords:

International Taxation, Personal Data, Monetization of Information, Digital Tax Auditing, Digital Legal Tools

Abstract

This article analyzes the challenges that the digital economy poses to international taxation and proposes, as an alternative, the recognition of the right to monetize personal data. It proposes the creation of a Unique Digital Tax Identifier and a digital reporting system that shifts the tax burden to MNEs, ensuring transparency, tax fairness, and recognition of the rights of market jurisdictions.

Author Biography

Octavio Salazar Mesías

Socio de Ecovis Perú. Abogado por la Pontificia Universidad Católica del Perú (PUCP), postgrado en Derecho Tributario Internacional en la Universidad Austral de Buenos Aires (Argentina) y el International Tax Center de la Universidad de Leiden (Holanda); y LL.M. en International Tax Law por la Universidad de Negocios y Economía de Viena (Wirtschaftsuniversität Wien). Miembro del Instituto Peruano de Derecho Tributario y de la Asociación Fiscal Internacional - Grupo Peruano.

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Published

2025-07-31 — Updated on 2025-09-16

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How to Cite

Salazar Mesías, O. (2025). The digital economy and the right to monetize information: A possible path forward. Forseti. Law Review, 14(22), 201–225. https://doi.org/10.21678/forseti.v14i22.2833 (Original work published July 31, 2025)

Issue

Vol. 14 No. 22 (2025): Forseti N° 22

Section

Artí­culos

License

Copyright (c) 2025 Forseti. Law Review

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.