<html><head></head><body bgcolor="white" lang="es-ES" link="#0563C1" vlink="#954F72" style="background-color: rgb(255, 255, 255); line-height: initial;"> <div style="width: 100%; font-size: initial; font-family: Calibri, 'Slate Pro', sans-serif, sans-serif; color: rgb(31, 73, 125); text-align: initial; background-color: rgb(255, 255, 255);">We use to have in Ecuador a tax on Internet service as an special telco services named "ICE Impuesto a los Consumos Especiales" (Tax on special services) of 15%. Now there is no such tax but we still have the tax on added value for all telecom services included Internet of 14%</div><div style="width: 100%; font-size: initial; font-family: Calibri, 'Slate Pro', sans-serif, sans-serif; color: rgb(31, 73, 125); text-align: initial; background-color: rgb(255, 255, 255);"><br></div><div style="width: 100%; font-size: initial; font-family: Calibri, 'Slate Pro', sans-serif, sans-serif; color: rgb(31, 73, 125); text-align: initial; background-color: rgb(255, 255, 255);">Carlos Vera</div><div style="width: 100%; font-size: initial; font-family: Calibri, 'Slate Pro', sans-serif, sans-serif; color: rgb(31, 73, 125); text-align: initial; background-color: rgb(255, 255, 255);">Ecuador </div> <div style="font-size: initial; font-family: Calibri, 'Slate Pro', sans-serif, sans-serif; color: rgb(31, 73, 125); text-align: initial; background-color: rgb(255, 255, 255);">Enviado desde mi smartphone BlackBerry 10.</div> <table width="100%" style="background-color:white;border-spacing:0px;"> <tbody><tr><td colspan="2" style="font-size: initial; text-align: initial; background-color: rgb(255, 255, 255);"> <div style="border-style: solid none none; border-top-color: rgb(181, 196, 223); border-top-width: 1pt; padding: 3pt 0in 0in; font-family: Tahoma, 'BB Alpha Sans', 'Slate Pro'; font-size: 10pt;"> <div><b>De: </b>Mark Buell</div><div><b>Enviado: </b>viernes, 11 de noviembre de 2016 14:54</div><div><b>Para: </b>'ISOC Chapter Delegates'; internetpolicy@elists.isoc.org</div><div><b>Asunto: </b>[Chapter-delegates] Taxing Internet services</div></div></td></tr></tbody></table><div style="border-style: solid none none; border-top-color: rgb(186, 188, 209); border-top-width: 1pt; font-size: initial; text-align: initial; background-color: rgb(255, 255, 255);"></div><br><div id="_originalContent" style="background-color: white;">
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<p class="MsoNormal"><span style="font-size:11.0pt">Dear colleagues, <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">As you may know, the Government of Canada is considering implementing a tax on Internet service to generate funding for the development of Canadian content in light of declining revenues in the traditional
media sector. Two scenarios are under consideration:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">1 A tax on online content providers, like content streaming sites (thus, the tax in Canada has been referred to as the ‘Netflix tax’).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">2 A tax on Internet service, added to a subscriber’s Internet fees.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Canada isn’t the first country to consider an Internet tax. Hungary, France, the United States, and others have proposed – and withdrawn – a tax on Internet service. Other countries have implemented a similar
tax, including Pakistan and Bhutan.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">An ‘Internet tax’ could have implications for the Internet and innovation. There are significant policy questions that need to be carefully considered. As we frame our thinking ourselves, we would like to
hear your thoughts in particular on the following questions: <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Is a tax on Internet service an appropriate tradeoff for ensuring the development local, regional and national content?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Would a tax on Internet services affect the end-user adoption of the Internet nationwide? Would it have an impact on investments in Internet infrastructure?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">How would a tax on Internet service intersect with policies to enhance a nation’s competitiveness in the innovation and digital economy?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Furthermore, if you have had any experience with a similar policy at the regional and/or national level, please let us know.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">We look forward to hearing your thoughts on this important issue. The discussion will be open until November 18, 2016.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Mark Buell<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Regional Bureau Director, North America<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Internet Society<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Skype: mark_at_isoc<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Twitter: <a href="https://twitter.com/mebuell">
<span style="color:blue">@mebuell</span></a> and <a href="https://twitter.com/ISOC_NA">
<span style="color:blue">@isoc_na</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black"><a href="http://www.isoc.org/" title="http://www.isoc.org Cmd+Click or tap to follow the link"><span style="color:blue">www.isoc.org</span></a><span style="background:white"> </span><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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