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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Autores principales:	Álamo Cerrillo,Raquel, Lagos Rodríguez,María Gabriela
Lenguaje:	English
Publicado:	Universidad de Talca 2016
Materias:	Electronic books Value added tax (VAT Tax system Culture Consumers
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-18762016000200004
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spelling	oai:scielo:S0718-187620160002000042018-10-12Tax Implications of Selling Electronic Books in the European UnionÁlamo Cerrillo,RaquelLagos Rodríguez,María Gabriela Electronic books Value added tax (VAT Tax system Culture Consumers 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.info:eu-repo/semantics/openAccessUniversidad de TalcaJournal of theoretical and applied electronic commerce research v.11 n.2 20162016-05-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-18762016000200004en10.4067/S0718-18762016000200004
institution	Scielo Chile
collection	Scielo Chile
language	English
topic	Electronic books Value added tax (VAT Tax system Culture Consumers
spellingShingle	Electronic books Value added tax (VAT Tax system Culture Consumers Álamo Cerrillo,Raquel Lagos Rodríguez,María Gabriela Tax Implications of Selling Electronic Books in the European Union
description	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.
author	Álamo Cerrillo,Raquel Lagos Rodríguez,María Gabriela
author_facet	Álamo Cerrillo,Raquel Lagos Rodríguez,María Gabriela
author_sort	Álamo Cerrillo,Raquel
title	Tax Implications of Selling Electronic Books in the European Union
title_short	Tax Implications of Selling Electronic Books in the European Union
title_full	Tax Implications of Selling Electronic Books in the European Union
title_fullStr	Tax Implications of Selling Electronic Books in the European Union
title_full_unstemmed	Tax Implications of Selling Electronic Books in the European Union
title_sort	tax implications of selling electronic books in the european union
publisher	Universidad de Talca
publishDate	2016
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-18762016000200004
work_keys_str_mv	AT alamocerrilloraquel taximplicationsofsellingelectronicbooksintheeuropeanunion AT lagosrodriguezmariagabriela taximplicationsofsellingelectronicbooksintheeuropeanunion
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Tax Implications of Selling Electronic Books in the European Union

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