No VAT 14 0 0 — 0 — 13 5 No VAT 0 10 8 — 0 10 0 7 0 0 — 5 10 15 0 — 10 6 Print E-books VAT on books The IPA-FEP Annual Global Report | 5 Canada MIDDLE EAST - 200mm (w) x 290mm (h) 0 20 25 19 21 25 20 24 5.5 0 19 17 No VAT No VAT No VAT No VAT No VAT No VAT No VAT No VAT 23 6.5 27 5 24 11 23 0 22 4 - 21 12 21 9 17 3 18 5 21 6 25 0 23 5 23 6 24 9 18 18 20 10 20 10 22 9.5 21 4 25 6 8 2.5 18 8 20 0 20 0 21 0 - 17-19 0 19 19 16 0 - No VATNo VAT - 12 0 - - - 16 0 - - - 18 0 - 22 0 12 0 18 18 16 0 10 0 No VATNo VAT No VATNo VAT No VATNo VAT 5 + province 0 sales tax 8123 - IPA - VAT REPORT 6pp INSERT Table 1|World view of VAT on books, 2016 No VAT 20 25 19 21 25 20 24 20 — 19 E-books Print Country Standard 2016 2015 Standard No VAT No VAT No VAT No VAT NORTH AMERICA LATIN AMERICA No VAT No VAT continued≥ EUROPE Region E-books OUTSIDE 24 27 11 23 4 8 21 21 17 18 21 25 23 23 20 18 10 20 22 21 25 8 8 0 20 0 0 0 19 0 0 No VAT 0 0 0 12 0 0 0 0 0 0 0 0 0 17 0 10 No VAT No VAT No VAT Print Standard Print E-books 2015 Standard 2016 continued> Dominican Rep 5 5 — — 17 17 5 0 — — N/A 0 — — — 0 17.5 — 16 0 0 17 5 7 0 — — — 0 0 — 16 0 0 17 0 ASIA — 17 5-15 — — — 10 17.