Call for Papers -digital media and taxation. Deadline 15 December 2013

November 26, 2013   |   by admin

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

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 andcreating 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 by December 15, 2013.


Contact: Terje Colbjørnsen by . For more information on ISMI’14, please see

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