Notice of RetractionAnalysis on tax management of digital products in the internet

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

For a long time, there have been mainly two different views on whether taxes should be imposed on online sales of digital products, namely, taxation or exemption. The former is dominantly advocated by US, believing that “virtual products” should not be taxed. In contrast, the EU believes that in order to control the loss of the tax base, tax should be imposed in the consumption places. Organization for Economic Co-operation and Development (referred to as OECD) also released a taxation guide on consumption taxes of the related digital products. China should, based on foreign experience, actively research tax policies for e-commerce.