 In 2013, the Australian National Broadband Network, for instance, aimed to provide a 1 GB/sec download speed fiber-based broadband to 93% of the population over ten years.Public incumbents have tried to respond to the regulatory challenge imposed by the Digital economy, among which is tax evasion.Due to the immaterial nature of digital activities, these digital multinational enterprises (MNEs) are extremely mobile, which allows them to optimize tax evasion.