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Author: Christian Fuchs Publisher: University of Westminster Press ISBN: 1911534866 Category : Business & Economics Languages : en Pages : 33
Book Description
Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook’s services, it explains how digital advertising companies’ revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms.
Author: Christian Fuchs Publisher: University of Westminster Press ISBN: 1911534866 Category : Business & Economics Languages : en Pages : 33
Book Description
Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook’s services, it explains how digital advertising companies’ revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms.
Author: Christian Fuchs Publisher: University of Westminster Press ISBN: 1911534947 Category : Social Science Languages : en Pages : 104
Book Description
Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model.
Author: Hanafizadeh, Payam Publisher: IGI Global ISBN: 1466608862 Category : Business & Economics Languages : en Pages : 249
Book Description
"This book educates readers on how to meet online advertising and Internet marketing challenges for both present and future tactics"--Provided by publisher.
Author: Arthur Cockfield Publisher: Kluwer Law International B.V. ISBN: 9041167110 Category : Law Languages : en Pages : 529
Book Description
Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Author: Publisher: ISBN: 9781911534884 Category : Internet marketing Languages : en Pages : 33
Book Description
Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook's services, it explains how digital advertising companies' revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms.
Author: Avi Goldfarb Publisher: University of Chicago Press ISBN: 022620684X Category : Business & Economics Languages : en Pages : 510
Book Description
There is a small and growing literature that explores the impact of digitization in a variety of contexts, but its economic consequences, surprisingly, remain poorly understood. This volume aims to set the agenda for research in the economics of digitization, with each chapter identifying a promising area of research. "Economics of Digitization "identifies urgent topics with research already underway that warrant further exploration from economists. In addition to the growing importance of digitization itself, digital technologies have some features that suggest that many well-studied economic models may not apply and, indeed, so many aspects of the digital economy throw normal economics in a loop. "Economics of Digitization" will be one of the first to focus on the economic implications of digitization and to bring together leading scholars in the economics of digitization to explore emerging research.
Author: Mike Smith Publisher: McGraw Hill Professional ISBN: 1259835693 Category : Business & Economics Languages : en Pages : 225
Book Description
An industry insider reveals the next generation of marketing—and provides the insight you need to use it to beat the competition One of the hottest forms of advertising, native advertising is an extremely effective way to reach customers. Produced by marketers and featured alongside the main content, native advertising breaks down the traditional barrier between advertising and editorial. Industry insider and Hearst ad executive Mike Smith believes that native is not only here to stay, but is the future of marketing. The Native Advertising Advantage reveals why native advertising is an effective tool in any company’s digital marketing strategy—and how to use it to build new revenue streams. Smith explains how native ads are blending in with their surrounding content to blur the traditional “church/state” divide of editorial versus advertising. He shows how publications as diverse as BuzzFeed, Forbes, Cosmopolitan, and The New York Times are attracting readers who are just as interested in the content of these native ads as they are of journalist-written editorial content Gleaned from dozens of interviews with advertisers, marketers, software developers, journalists, and publishers, the book reveals how native advertising fits into the marketing strategies and advertising budgets of successful companies such as GE, Intel, HP, Red Bull, ConAgra Foods, Pepsi, and others.
Author: OECD Publisher: Org. for Economic Cooperation & Development ISBN: 9789264272040 Category : Intangible property Languages : en Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author: Christian Fuchs Publisher: Taylor & Francis ISBN: 1000801470 Category : Social Science Languages : en Pages : 321
Book Description
This sixth volume in Christian Fuchs' Media, Communication and Society series draws on radical Humanist theory to address questions around the digital public sphere and the challenges and opportunities for digital democracy today. The book discusses topics such as digital democracy, the digital public sphere, digital alienation, sustainability in digital democracy, journalism and democracy, public service media, the public service Internet, and democratic communications. Fuchs argues for the creation of a public service Internet run by public serviceMedia that consists of platforms such as a public service YouTube and Club 2.0, a renewed digital democracy and digital public sphere version of the legendary debate programme formats Club 2 and After Dark. Overall, the book presents foundations and analyses of digital democracy that are interesting for both students and researchers in media studies, cultural studies, communication studies, political science, sociology, Internet research, information science, as well as related disciplines.
Author: Christian Fuchs
Author: Christian Fuchs
Author: Christian Fuchs
Author: Hanafizadeh, Payam
Author: Arthur Cockfield
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Author: 
Author: Avi Goldfarb
Author: Mike Smith
Author: OECD
Author: Christian Fuchs