Taxing digital sales

As the battle lines over VAT are drawn, Jaimie Kaffash reports on European plans to introduce country-based rates for digital sales

Digital downloads are big business. The growth of e-books, downloadable music, mobile phone apps, games and downloadable computer software could make their hard copy equivalents almost redundant

In the near future.

From a tax point of view, the growth of the sector provides a perfect example of how tax has to adapt to keep up with industry. Currently, VAT on electronic services supplied to consumers within the EU is charged at the rate of the company's location.

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In the near future.

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