Tax Implications of Selling Electronic Books in the European Union

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 adap...

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Bibliographic Details
Published in:Journal of theoretical and applied electronic commerce research 2016-05, Vol.11 (2), p.28-4
Main Authors: Cerrillo, Raquel Alamo, Rodriguez, Maria Gabriela Lagos
Format: Article
Language:English
Subjects:
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
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Summary: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.
ISSN:0718-1876
0718-1876
DOI:10.4067/S0718-18762016000200004