P2P networks are increasingly becoming an important medium for the exchange of digital information. Producers of software, films, music etc. face an unprecedented challenge, but also an interesting opportunity as the means of distribution change. Taxation is a particularly critical element, with vast repercussions on the development of a mature, profitable market.

But do P2P transactions fall within the field of consumption taxation? What benefits and what economic consequences might result if they do?

In her thesis, Cristina Trenta analyses the challenges and opportunities through the lenses of consumption taxation and copyright law, measured against the two foundational powers of a state: the power to apply taxation and the power to punish unlawful action.

‚ÄúP2P networks and technologies are going to play a critical role in the distribution of digital content. Whether as a convenient, alternative, economically sound channel to distribute content through, or as a legal wasteland, remains to be seen. Hopefully, this book will help the conversation along,‚ÄĚ says Cristina Trenta.

Faculty opponent was Professor Stefan Olsson, Karlstad University. Examining committee was Professor Han Kogels, Erasmus University, Rotterdam, Professor Claudio Sacchetto, University of Turin, Italy, and Professor Vivian Vimarlund, JIBS. Chairperson at the defence was Professor Björn Westberg, JIBS. Professor Björn Westberg was also supervisor, together with Professor Frans Vanistendael, IBFD.

Cristina Trenta: cristina.trenta@jibs.hj.se