02974 am 22005293u 450 991027973370332120230814223107.01-911534-93-910.16997/book23(CKB)4100000005044148(OAPEN)1000233(EXLCZ)99410000000504414820190117d2018 fy 0engurmu#---auuuutxtrdacontentcrdamediacrrdacarrierThe online advertising tax as the foundation of public service internet a CAMRI extended policy report /Christian FuchsLondon, England :University of Westminster Press,2018.1 online resource (98 pages) PDF, digital file(s)CAMRI policy briefsPrint version: 9781911534938 Includes bibliographical references."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.Cnsidering 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."CAMRI policy briefs.Internet marketingTaxationMedia studiesbicsscPublic administrationbicsscMedia, information & communication industriesbicsscInformation technology industriesbicsscLaws of Specific jurisdictionsbicsscEthical & social aspects of ITbicsscInternet marketingTaxation.Media studiesPublic administrationMedia, information & communication industriesInformation technology industriesLaws of Specific jurisdictionsEthical & social aspects of IT336.278Fuchs Christian1976-894073UkMaJRUBOOK9910279733703321The online advertising tax as the foundation of public service internet2220242UNINA