The data economy has presented challenges that go far beyond the scope of traditional regulatory frameworks and competition policies. The role of data, digitalization and the dynamic those factors have imposed on the economy have created significant challenges that the regulatory authorities must confront. At the heart of the debate is the impact of digitally-enabled business models and the digital platforms themselves. In this context, many enterprises, particularly small ones, are facing unfair competition from digitally native companies. The digitalization of the economy, the digitally-enabled business model and the intensive use of data are generating opportunities for enterprises and governments. The creation of data marketplaces and the elimination of barriers to the free flow of data have the potential to improve innovation and productivity in the economy. From a fiscal perspective, understanding the role of data and pricing them are therefore essential to closing gaps and levelling the playing field. Moreover, it is primarily start-ups and disruptor companies that benefit from the pricing of databases.The data economy has presented challenges that go far beyond the scope of traditional regulatory frameworks and competition policies. The role of data, digitalization and the dynamic those factors have imposed on the economy have created significant challenges that the regulatory authorities must confront. At the heart of the debate is the impact of digitally-enabled business models and the digital platforms themselves. In this context, many enterprises, particularly small ones, are facing unfair competition from digitally native companies. The digitalization of the economy, the digitally-enabled business model and the intensive use of data are generating opportunities for enterprises and governments. The creation of data marketplaces and the elimination of barriers to the free flow of data have the potential to improve innovation and productivity in the economy. From a fiscal perspective, understanding the role of data and pricing them are therefore essential to closing gaps and levelling the playing field. Moreover, it is primarily start-ups and disruptor companies that benefit from the pricing of databases.