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100   $a20200701d2018      uy             0
101 0 $aeng
135   $aurmu#---auuuu
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 14$aThe online advertising tax $ea digital policy innovation /$fChristian Fuchs
210  1$aLondon :$cUniversity of Westminster Press,$d2018.
215   $a1 online resource (29 pages) $cillustrations; PDF, digital file(s)
225 1 $aCAMRI Policy Briefs
311 08$aPrint version: 9781911534853 
320   $aIncludes bibliographical references.
330   $a"Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes.Tis CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook?s services, it explains how digital advertising companies? revenues could be taxed based on the respective country in which targeted users are located.The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms."
410  0$aCAMRI policy briefs.
606   $aTaxation$xLaw and legislation
606   $aTaxation of advertising
615  0$aTaxation$xLaw and legislation.
615  0$aTaxation of advertising.
676   $a343.04
700   $aFuchs$b Christian$0257016
801  0$bWaSeSS
801  1$bWaSeSS
906   $aBOOK
912   $a9910279733603321
996   $aThe online advertising tax$92264388
997   $aUNINA