Database

As part of a general tax reform, Austria plans to extract tax revenue from digital services in a number of ways. First, it was proposed that a "barter tax", essentially a VAT, be introduced on the transactions which take place between online platforms and their users, whereby users have access to services in exchange for their data. Additionally, the proposed reforms would extend the Austrian tax on advertising revenue to digital formats.

The EU Copyright Directive allows “fair compensation” for copyright owners. As a result, several Member States have imposed national levy systems.

In Austria, distributors of blank cassettes at the first point of sale are required to pay copyright levies. The latter are also applicable to hard drives, CD-R, CD-RW, DVD, video. The following rates apply:
- Total average revenue per capita: EUR 0.78
- Minidisc: EUR 0.24 per 80 minutes.
- CD-R/-RW Audio: EUR 0.24 per 80 minutes/700 MB.
- CD-R/-RW Data: EUR 0.24 per 80 minutes/700 MB.
- Memory Cards (only in combination with MP3-Player): EUR 1.50 EUR, 2.50 EUR, 5.25 and EUR 9.00 for item < 512 MB, 512 MB – 1 GB, 1 – 4 GB and 4 – 30 GB.
- DVD+R/+RW: EUR 0.36 for 120 minutes/4.7 GB.
- DVD-R/-RW: EUR 0.36 for 120 minutes/4.7 GB.
- DVD-RAM: EUR 0.36 for 120 minutes/4.7 GB.
- DVD DL: EUR 0.72 for 240 minutes/8.5 GB BR: EUR 1.91 for 640 minutes/25 GB.

Furthermore, the following rates apply to devices:
- MP3 Audio-Player from EUR 1.50 < 512 MB to EUR 9.00 < 30 GB.
- MP3 / MP4-Player from EUR 1.50 < 512 MB to EUR 10.00 < 160 GB and more
- Hard disc-Receiver: EUR 6.00 per item < 80 GB; DVD-Recorder.
- Sat-Receiver: from EUR 10 per item < 160 GB to 20 EUR to 600 GB and more.
- Ext. multimedia hard disc with recording function: from EUR 17.10 per item < 250 GB to EUR 24.30 < 1 TB and more.
- USB-Stick: from EUR 0.10 per item < 1 GB to EUR 0.50 < 32 GB and more.

Ecuador's Comex Resolution 023 establishes a fixed USD 42 tax on imported internet purchases (for private and not commercial purposes) in the the "4×4 category", which allows the import of a maximum of 4kg with a value of 400 USD per person. Purchases that exceed the limited amount are taxed for all the products. The resolution also determines that there is an import quota of maximum five imports up to an amount of 1200 USD.

Only packages sent through postal service are exempted from the tax which indirectly implies that Correo Ecuador is the only alternative to avoid the fee.

SUPERTEL (Superintendencia de Telecomunicaciones) is the regulating body in Ecuador for telecom equipment. The body requires in-country testing with at least one sample. For cellular certification, up to two samples may be needed to perform functional testing on the units. The samples must be connected and registered with a local cellular provider.

Each trader, domestic or foreign, must provide proof of compliance with technical standards in the form of a certificate of conformity issued by an accredited certification body. In practice, however, certification by the Agencia de Regulación y Control de las Telecomunicaciones (ARCOTEL) is mandatory.

Ecuador’s Organic Code for Production, Trade, and Investment (Production Code) calls for strategic import substitution and for a transformation of Ecuador’s “productive matrix” to increase the production of higher value-added products. Ecuador applies a combination of tariff and non-tariff measures, such as non-automatic import licensing, to the sectors listed in Ecuador’s National Plan for Good Living 2013-2017. As part of the policy of import substitution, furthermore, Ecuadorian officials reportedly seek commitments from companies to increase local production and decrease imports. Ecuador’s coordinating Minister for Production, Employment, and Competitiveness announced in October 2014 that 905 companies had signed such agreements with the government. Importers complained that the government coerced them into the “agreements” by blocking their imports until they signed.

Resolution No. 64/2012 of the Ecuador’s Trade Committee (Comité de Comerico Exterior COMEX) introduces incremental import tariffs on completely knocked-down (i.e. a fully disassembled item) parts for radios, televisions, cellular phones and DVD players. The incremental import tariff is negatively correlated to local content requirements: The higher the rate of local content, the lower the import tariff and vice versa.

Quotas on imports of cellular telephones were eliminated effective in January 2017. The elimination of the quotas was announced in bulletin number 38-2017 published by Ecuador’s customs authority.

Ecuador introduced a number of measures that restrict imports of many products with the objective of promoting the development of the national industry. In December 2013, Ecuador’s Foreign Trade Committee (COMEX) issued Resolution 116. This resolution restricts imports of a variety of products by requiring that commercial entities obtain certificates of recognition to demonstrate that their products conform to the criteria of Ecuador’s technical regulations. Stakeholders raised concerns that Resolution 116 and the various technical regulations may be intended to address Ecuador’s trade balance rather than address legitimate health or safety concerns. Certain Ecuadorian government officials have been reported as stating that these measures are part of Ecuador’s policy of import substitution. As a result of Resolution 116, exports to Ecuador of certain products declined sharply in 2014.

During 2014, the Ministry of Foreign Trade and COMEX issued numerous resolutions adding or removing the requirement that commercial entities obtain certificates of recognition for imported products. For example, COMEX Resolution 003, issued on January 14, requires certificates of recognition for 16 sub-tariff items, including TV and computer monitors, TV CKDs.

Ecuador’s Organic Code for Production, Trade, and Investment (Production Code) calls for strategic import substitution and for a transformation of Ecuador’s “productive matrix” to increase the production of higher value-added products. Ecuador applies a combination of tariff and non-tariff measures, such as non-automatic import licensing, to the sectors listed in Ecuador’s National Plan for Good Living 2013-2017. As part of the policy of import substitution, furthermore, Ecuadorian officials reportedly seek commitments from companies to increase local production and decrease imports. Ecuador’s coordinating Minister for Production, Employment, and Competitiveness announced in October 2014 that 905 companies had signed such agreements with the government. Importers complained that the government coerced them into the “agreements” by blocking their imports until they signed.

Ecuador’s Trade Committee (Comité de Comerico Exterior COMEX) adopted Resolution No. 64 introducing incremental import tariffs on completely knocked-down (i.e. a fully disassembled item) parts for radios, motor bicycles, televisions, cellular phones and DVD players. The incremental import tariff is negatively correlated to local content requirements: The higher the rate of local content, the lower the import tariff and vice versa.

Ecuador’s Trade Committee (Comité de Comerico Exterior-COMEX) adopted temporarily import quotas for cellphones through several different regulations:
- Resolution 67 limited annual imports for cell phones to USD 142.6 million (68% of the total cell phone imports in 2011). Unit and dollar value limits were established for each of Ecuador’s 33 cell phone importers. Resolutions 69 and 70 tightened the import restrictions established in Resolution 67.
- Resolution 69 reduced by 28% the total value of permissible imports by CONECEL, Ecuador’s largest private mobile phone operator. Meanwhile, the state-owned telecommunications company, CNT, received a 145% increase in its import value entitlement. Unit quotas for CONECEL and CNT remained unchanged, suggesting that Ecuador has structured the restrictions to permit CNT to import more expensive phone models and improve its market share, which is only 1.6%.
- Resolution 104 established quotas that apply specifically to smart phones worth USD 220 or less for the three operators CONECEL, OTECEL, and publicly-owned CNT.

In 2014, Freedom House has reported an overly broad application of copyright infringment procedure towards content which is critical of the Government. For instance, in 2012, a documentary about President Correa was removed from the web on the grounds of copyright infringement for the misuse of the President’s image. Companies receiving requests to block access to this type of content include Google, Twitter and Vimeo, which have responded by automatically removing the content.

The Organic Law on Communications, enacted in 2013, set a legal precedent for holding platforms responsible for content posted by users.

No direct quotas are applied. However, there is a 20% cap on foreign employees of a firm. Moreover, the regulation of temporary work is developed for each sector separately.

Corporación Nacional de Telecomunicaciones EP (CNT), the incumbent telecommunications operator in Ecuador, is a state-owned company.