The proliferation of global digital businesses has encouraged an evaluation of the applicability of existing international taxation principles to the evolving digital ecosystem. In the absence of an international consensus, several countries including India have adopted unilateral measures based on the OECD BEPS recommendations (2015). The issues pertaining to taxation measures adopted by various countries including India with regard to the digital economy were the focus of discussion at this stakeholder consultation. A key issue that generated a great deal of debate was the role of user participation in value creation for the digital economy. Some participants stressed that measures like significant economic presence (SEP) can be challenged internationally under the aegis of double taxation avoidance agreements while many others felt that, in the absence of any multilateral consensus, SEP could only be a long term solution. On the other hand, measures like the equalisation levy were seen as useful short-term solutions. The role of data and users in value creation was also discussed in detail. It was pointed out that the theory of value creation has historically been driven by supply-side perspectives. However, a more comprehensive understanding of demand side considerations is necessary as consumers, especially in digital businesses, are not only arbiters of value but also, by definition, its co-creators. Hence, the jurisdiction where consumers use the goods and services should have some taxation right over business profits. Another important discussion in the valuing of data was whether it should be treated as labour or a capital input. The consultation concluded with participants stressing the need to revisit taxation principles and measurement of profit. This would require an in-depth review of the characterisation of income, including transfer pricing rules where necessary.