Taxing digital content
It has never been easier for businesses — particularly those selling digital content such as apps, e-books and music or film download — to find new customers and enter new markets.
Many businesses whose customers are located in their ‘home’ jurisdiction will give very little, if any, thought to tax questions such as ‘should I charge my customers VAT?’ or ‘where will my profits be taxed?’, but where business is transacted cross border these questions become much more important and, potentially, more difficult to answer. Neil McKnight, a senior associate in Taylor Wessing’s tax group, summarises some of the tax issues faced by businesses distributing content across borders…
If you are registered and logged in to the site, click on the link below to read the rest of the Taylor Wessing briefing. If not, please register or sign in with your details below.
News from Taylor Wessing
News from The Lawyer
Briefings from Taylor Wessing
When considering whether a sign ‘consists exclusively of the shape of goods that is necessary to obtain a technical result’, the court is not confined to looking at the sign as filed.
Iceland Foods applied to register in the UK the trademark ICELAND (both figurative and word marks) for fish, meat, game and poultry.
Analysis from The Lawyer
The city-state is working hard to become a global wealth management hub, and law firms are gearing up for a prosperous new world
Financial disputes are starting to dominate the English courts as the long-awaited fallout from the downturn finally comes to town