European UnionAuthors and Institutions resident in any of the EU countries that participate in VAT that are not registered for VAT will have Value-Added Tax (VAT, at their local relevant rate) to add.
If the Author/Institution is VAT registered, by providing their VAT registration number a tax invoice can be accommodated under the reverse charge. (This is a mechanism where VAT would not need to be added to the payment). The VAT registered customer will account for the VAT when they prepare their VAT return as both an "in" and an "out", producing a nil effect.
CanadaGST and HST will be applied on digital publishing services supplied to Canadian customers at the applicable rate depending on the province.