02984nam 2200385 450 991047678880332120230514151829.0(CKB)5470000000566639(NjHacI)995470000000566639(EXLCZ)99547000000056663920230514d2018 uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierThe online advertising tax as the foundation of a public service internet a CAMRI extended policy report /Christian FuchsLondon :University of Westminster Press,2018.1 online resource (98 pages) illustrationsCAMRI policy briefs1-911534-96-3 Includes bibliographical references.Introduction : Public service Internet platforms and the online advertising tax -- The rise of online advertising -- The Google and Facebook online advertising duopoly -- Google and Facebook's tax avoidance strategies -- The tax avoidance inquiry in the British House of Commons -- Example policy measures for countering online corporations' tax avoidance : voluntary, corporate self-regulation, the 'Google tax' (diverted profits tax), and the digital permanent establishment -- A method for taxing online advertising and digital value -- Towards a public service Internet : funding, infrastructure and formats -- Conclusions and discussion."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."CAMRI policy briefs.Internet marketingTaxationInternet marketingTaxation.336.278Fuchs Christian1976-894073NjHacINjHaclBOOK9910476788803321The online advertising tax as the foundation of a public service internet3363569UNINA