1. VAT/GST/Sales Tax rates - Global survey on books and electronic publications www.pwc.com Expert Seminar Tax on eBooks 8 March 2013

2. @ PwC 2013 Joint IPA/PwC global survey – update 2012 Overview of results Slide 2 8 March 2013 Expert Seminar Tax on eBooks

3. @ PwC 2013 Joint IPA/PwC global survey – trends Overview comparison 2011-2012 Slide 3 8 March 2013 Expert Seminar Tax on eBooks

4. @ PwC 2013 For more information See Press Release of 10 October 2012 http://www.internationalpublishers.org/images /stories/VAT/pr%202012%20vat%20global%2 0survey.pdf Download the Global Survey on VAT on Books http://www.internationalpublishers.org/images /stories/VAT/ipa-vat-report-2012r4.pdf Slide 4 8 March 2013 Expert Seminar Tax on eBooks

5. @ PwC 2013 Contacts Slide 5 8 March 2013 Expert Seminar Tax on eBooks Jens Bammel Secretary General IPA T: +41 22 704 1820 bammel@internationalpublishers.org Alexis Krikorian Director, Freedom to Publish IPA T: +41 22 704 1820 krikorian@internationalpublishers.org Ine Lejeune Global Indirect Taxes Policy Leader PwC T: + 32 9 268 8300 ine.lejeune@pwc.be Sibylle Vandenberghe Senior Manager Indirect Taxes PwC T: +32 9 268 8322 sibylle.vandenberghe@pwc.be

6. Thank you! The information in this presentation is solely for guidance on matters of general interest and is provided without any liability for decisions taken - or not taken - based on it. The application and impact of laws can vary widely depending on the specific circumstances and facts involved. This presentation is not a substitute for professional advice. Before taking any action, please ensure that you obtain advice based on your particular circumstances from your usual PwC client service team or your other tax advisers. The materials contained in this presentation were assembled on 26 May 2011 and were based on the law applicable and information available at that moment in time. This presentation is proprietary and confidential information of PwC Tax Consultants BCVBA, Woluwedal 18, 1932 Sint-Stevens-Woluwe. All rights are reserved. This presentation is for your internal use only and you may not provide or make available a copy to any third person without our prior written consent. © 2013 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers" refers to one or more member firms of the global network of PricewaterhouseCoopers International Limited, all members of which are separate and independent legal entities.