Essays about: "vat on free digital services"
Found 3 essays containing the words vat on free digital services.
-
1. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?
University essay from Uppsala universitet/Juridiska institutionenAbstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE
-
2. E-book market adoption in Sweden
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : The purpose of this thesis is to contribute to the knowledge about why customers select e-books, paper books or audiobooks, and what differences exist for different customer groups. Considering that publishing is a really old business, well established hundreds of years before the internet, it is not surprising that disruptive new concepts as e-books, audiobooks and the internet require the companies to change their way of doing and looking upon business. READ MORE
-
3. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. READ MORE