[ecrea] CFP: Digital media and taxation

Call for papers: What are the roles and implications of taxation
policies for the innovation processes of new digital services?

Seminar on digital media and taxation

In conjunction with the third annual International Symposium on Media
Innovations in Oslo (April 25-26, 2014), a 3-hour seminar on digital
media and taxation will be held. Please consider submitting a paper as
per instructions below. Outstanding contributions will be selected for
an anthology on the impacts of taxation policies on innovation practices
in digital media services (e.g. ebooks, online newspapers).

Taxation of digital media services and technology companies has
recently come to the fore in debates over value added tax (VAT) on
digital media services and accusations of tax evasion by global media
and technology companies. Amazon and Apple are only the most prominent
of Internet companies that have set up subsidiaries and overseas
headquarters in Ireland and Luxembourg, gaining tax benefits and
creating new dynamics of international trade and new challenges for
politicians in economies struggling with recession, debt and
unemployment. As digitized media content is distributed through a small
number of very powerful online retail companies to almost every corner
of the world, consumers and policy makers in multiple countries are
asking themselves if they are being short-changed.

Taxation practices are central to the economic models of many media
companies, and are equally central instruments
for policy makers aiming to regulate and support media markets. While
multiple recent publications connect trends of internationalization with
the media and cultural industries, few attempts have been made to
address the issue of digital taxation in this respect.

Scholars from various disciplines (media and communication, business
and economics, law, policy, etc.) working with media taxation issues are
invited to submit theoretical and empirical contributions on themes
including, but not limited to, the following:
-	Implications of taxation for media strategy and media innovation
-	Media policy measures on digital taxation
-	The new and old ‘safe havens’ of digital commerce
-	Value added tax on ebooks, online newspapers and other digital media
services
-	Collection of US sales tax on digital media
-	Tax evasive schemes by technology and Internet companies
-	Perspectives on distinctions between digital and analog content
-	Corporation tax of technology and Internet companies
-	National and supranational measures to regulate digital media
commerce

Organizer: The Centre for Research on Media Innovations (CeRMI)
Venue: The International Symposium on Media Innovations takes place at
the University of Oslo/Oslo Innovation Center 24-25 April 2014.
Deadline: Abstracts (300 words) or extended abstracts (750 words) to be
submitted (toterjeco /at/ media.uio.no)  by December 15, 2013.
Contact: Terje Colbjørnsen by (e-mailterjeco /at/ media.uio.no).
For more information on ISMI’14, please see
http://www.hf.uio.no/imk/english/research/center/media-innovations/events/ISMI14_cfp.html

--
Terje Colbjørnsen
Ph.D student
Department of media and communication
University of Oslo
www.hf.uio.no/imk
Phone: +4799565890
Twitter: @terjecol
Blog: culture-is-ordinary.blogspot.com


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