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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
Keywords: taxation
electronic publishing
tax residency
digital distribution
Issue Date: Mar-2015
Publisher: 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.
Language: Catalan
Appears in Collections:Bachelor thesis, research projects, etc.

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