The term is used together with digital products and digital services throughout the study. The supplies should be made through distance contracts and distance communication as specified in section 1.5.2 above. ... ECS merely cover the conveyance of signals through ECN, while deliveries of music etc. via the Internet fall under the scope of information society services (ISS).70 At first sight it may be anbsp;...
|Title||:||Cross-border Consumption Taxation of Digital Supplies|
|Publisher||:||IBFD - 2009|