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Tax Implications of Selling Electronic Books in the European Union

Cerrillo, Raquel Alamo ; Rodriguez, Maria Gabriela Lagos

Journal of theoretical and applied electronic commerce research, 2016-05, Vol.11 (2), p.28-4 [Periódico revisado por pares]

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Título:
Tax Implications of Selling Electronic Books in the European Union
Autor: Cerrillo, Raquel Alamo ; Rodriguez, Maria Gabriela Lagos
Assuntos: Adaptation ; BUSINESS ; COMPUTER SCIENCE, SOFTWARE ENGINEERING ; Consumers ; Consumption ; Copyright ; Culture ; Discrimination ; E-books ; Electronic commerce ; Emergence ; Information technology ; Internet ; Museums ; Regulations ; Tax collections ; Tax rates ; Tax regulations ; Taxation ; Value added ; VAT ; Writers
É parte de: Journal of theoretical and applied electronic commerce research, 2016-05, Vol.11 (2), p.28-4
Notas: ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 23
Descrição: In recent years, the publishing industry has undergone significant change related to the emergence of information technology and communication, leading to the emergence of electronic books substitutes the traditional book. This new reality has an impact on the cultural industry and requires the adaptation of public regulations affecting the production and consumption of eBooks, avoiding situations of tax discrimination against these paper publications, which result in lower consumption thereof, as well as significant tax revenue losses. Since two substitute goods must have the same taxation not vary in response to the medium on which they are distributed.
Editor: Curicó: MDPI AG
Idioma: Inglês;Português

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