Consumers' lives have changed considerably over the last few years. It is easy to realize that much of our daily decisions are influenced by the economy of digitalisation. Multinational companies such as Amazon, Spotify, Deliveroo, Netflix, LinkedIn, Uber, Airbnb, BlaBlaCar etc. have changed the way we interact with our economic environment and there seems to be no backtracking. The states represented by the OECD (which make up 93% of global GDP), aware of the need to adapt their fiscal policies to an economy that tends to be fully digitised in a not so distant future, have opened a dialogue on how to face the new challenges.