Please use this identifier to cite or link to this item: 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
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
URI: http://hdl.handle.net/10609/43481
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

Files in This Item:
File Description SizeFormat 
awardTFM0115memòria.pdfMemòria del TFM804,18 kBAdobe PDFThumbnail
View/Open
Share:
Export:
View statistics

This item is licensed under a Creative Commons License Creative Commons

by-nc-nd 3.0 Nevezd meg! - Ne add el! - Ne v�ltoztasd! 3.0 Spanyolorsz�g Attribution - Pas d?Utilisation Commerciale - Pas de Modification 3.0 Espagne Erk�nnande-Ickekommersiell-IngaBearbetningar 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain Tsebagat?o-E sego ya Kgwebo-T?e sa fetolwego 3.0 Sepania Attribution-Gayriticari-NoDerivs 3.0 ?spanya ??????? ??????????-?? ???????? ?????-??? ???????? ???? 3.0 ??????? Pengiktirafan-BukanKomersial-TiadaTerbitan 3.0 Sepanyol Reco�ecemento-NonComercial-SenObraDerivada 3.0 Espa�a ${Attribution-NonCommercial-NoDerivs} 3.0 ${Spain} Atsaucoties-Nekomerci?ls-Nemain?ts 3.0 Sp?nija Attribution-NonCommercial-NoDerivs 3.0 Spain Attribuzione - Non commerciale - Non opere derivate 3.0 Spagna Attribution-NonCommercial-NoDerivs 3.0 Spain Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a ????????? ??????????????????????? ????????????????????????????? ?????? 3.0 ???????? ??-??????-???? 3.0 ??? Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 ???????? Attribution-NonCommercial-NoDerivs 3.0 ??????? Attribution-NonCommercial-NoDerivs (????????? ? ?????????????? ????????????? ? ??? ??????????? ????????????) 3.0 ??????? Priznanje avtorstva-Nekomercialno-Brez predelav 3.0 ?panija Navngivelse-Ikkekommersiell-IngenBearbeidelse 3.0 Spania Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 ??????? Atribui��o-Uso n�o-comercial-Vedada a cria��o de obras derivadas 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain Atribuire-Necomercial-F?r?Modific?ri 3.0 Spania Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ???- ??? ????? - ?? ?????? 3.0 ??????? Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Autorile viitamine + Mitte�riline eesm�rk + Tuletatud teoste keeld 3.0 Hispaania Uznanie autorstwa-U?ycie niekomercyjne-Bez utwor�w zale?nych 3.0 Hiszpania Attribuzione - Non commerciale - Non opere derivate 3.0 Spagna Attribution-NonCommercial-NoDerivs 3.0 Spanj� ?????????-?????????????????-?????????? 3.0 ???? Naamsvermelding-NietCommercieel-GeenAfgeleideWerken 3.0 Spanje Attribution-NonCommercial-NoDerivs 3.0 Spain ???????????-??????????????-????????????????? 3.0 ??????? Atribuci�n-No Comercial-No Derivadas 3.0 Espa�a Atribuite-Nekomerce-Nemodifite 3.0 Hispanujo Attribution-NonCommercial-NoDerivs 3.0 Spain Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Uve?te autora-Neu?�vejte d�lo komer?n?-Nezasahujte do d�la 3.0 ?pan?lsko Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain ?????-????? ?? ?????-????? ?????? ?????? 3.0 ???? Attribution-NonCommercial-NoDerivs 3.0 Spain ?????????-??????????????-??? ??????? 3.0 ??????? Attribution-NonCommercial-NoDerivs 3.0 Spain Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a ????-????-???? 3.0 ??? ?? - ??? - ???? 3.0 ???? Autorstvo-Nekomercijalno-Bez prerada 3.0 ?panija Attribution-NonCommercial-NoDerivs 3.0 Sp�nn Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ?????????-?????????????-??? ?????????? 3.0 ??????? Ghi nh?n c�ng c?a t�c gi? - Phi th??ng m?i - Kh�ng ph�i sinh 3.0 N??c T�y Ban Nha Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Attribution-NonCommercial-NoDerivs 3.0 Spain Navngivelse-IkkeKommerciel-IngenBearbejdelse 3.0 Spanien Atribui��o - N�oComercial - SemDerivados 3.0 Espanha Reconocimiento-NoComercial-SinObrasDerivadas 3.0 Espa�a Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Ispan? Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Imenovanje-Nekomercijalno-Bez prerada 3.0 ?panjolska Aitortu-EzKomertziala-LanEratorririkGabe 3.0 Espainia Attribution-NonCommercial-NoDerivs 3.0 ??????? Attribution-NonCommercial-NoDerivs 3.0 Spain Erkenning-NieKommersieel-GeenAfleidings 3.0 Spanje Nime�-Ei muutoksia-Ep�kaupallinen 3.0 Espanja Atribui��o-Uso N�o-Comercial-Proibi��o de realiza��o de Obras Derivadas 3.0 Espanha Qaphela Umnikazi-Ungayisebenziseli Ezentengiselwano-Ungasuseli lutho kulokhu 3.0 Espain ????-????-???? 3.0 ??? Autorstvo-Nekomercijalno-Bez prerada 3.0 ?panija Attribution-NonCommercial-NoDerivs 3.0 ???????? Atribusi-NonKomersial-TanpaTurunan 3.0 Spanyol Attribution-NonCommercial-NoDerivs 3.0 Spain Reconeixement-NoComercial-SenseObraDerivada 3.0 Espanya Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ?????-???-???? 3.0 ??? Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain ????? - ??-????????? ??????????? - ??????????? ????? ?????????????? 3.0 ??????? Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain