Taxing digital activities - II. 3) Digitally sold goods and material digital interfaces

Author: Paul Verhaeghe

  1. Music, movies, books and cloths are in large numbers ordered through websites. But the producers of goods frequently have websites themselves where they propose to sell and ship directly to the client.

So the criterion of ordering goods through digital interfaces is far too wide to constitute a relevant digital activity.

  1. Some companies like Apple are manufacturing products that can be described as the digital interfaces themselves. These goods form a substantial part of digital economy for they form the tools of connectivity.

Such goods would include cell phones, tablets, computers, screens and touchscreens but also the software needed to operate these digital interfaces.

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