The purpose of this paper is to determine the difficulties related to the taxation of services rendered in general and, in particular, to the processing of electronic books and paper books. And in order to understand this matter, there was a need to address the issue of the location of operations both for the transmission of goods and for the provision of services, as well as for services rendered by electronic means, in order to reach the core that is the difference in the treatment of, therefore, in the respective tax burden of e-books and paper books.
|Date of Award||13 Jan 2018|
- Universidade Católica Portuguesa
|Supervisor||Maria Odete Oliveira (Supervisor)|