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http://hdl.handle.net/10609/43481
Title: | La fiscalitat en el comerç electrònic d'obres escrites en format digital i en paper, en el marc d'una activitat d'auto-publicació per part dels propis autors |
Author: | Ward Koeck, Alan |
Tutor: | Oliver Cuello, Rafael |
Others: | Universitat Oberta de Catalunya |
Abstract: | Technical advances made during the last decade have rendered possible the use of Information and Communication Technologies to enable the distribution of works of literature over the Internet by the author him- or herself, a process known as self-publishing. In this work, a case study is drawn up in which the implications of the activity of an author resident in Spain and selling his work over the Internet to customers in both Spain and other European countries are considered from the point of view of taxation. |
Keywords: | taxation electronic publishing tax residency digital distribution |
Document type: | info:eu-repo/semantics/masterThesis |
Issue Date: | Mar-2015 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Treballs finals de carrera, treballs de recerca, etc. |
Files in This Item:
File | Description | Size | Format | |
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awardTFM0115memòria.pdf | Memòria del TFM | 804,18 kB | Adobe PDF | View/Open |
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