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101 0 $aeng
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181   $ctxt$2rdacontent
182   $cc$2rdamedia
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200 14$aThe online advertising tax as the foundation of public service internet $ea CAMRI extended policy report /$fChristian Fuchs
210  1$aLondon, England :$cUniversity of Westminster Press,$d2018.
215   $a1 online resource (98 pages) $cPDF, digital file(s)
225 1 $aCAMRI policy briefs
311 08$aPrint version: 9781911534938 
320   $aIncludes bibliographical references.
330   $a"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy.Cnsidering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model."
410  0$aCAMRI policy briefs.
606   $aInternet marketing$xTaxation
606   $aMedia studies$2bicssc
606   $aPublic administration$2bicssc
606   $aMedia, information & communication industries$2bicssc
606   $aInformation technology industries$2bicssc
606   $aLaws of Specific jurisdictions$2bicssc
606   $aEthical & social aspects of IT$2bicssc
615  0$aInternet marketing$xTaxation.
615  7$aMedia studies
615  7$aPublic administration
615  7$aMedia, information & communication industries
615  7$aInformation technology industries
615  7$aLaws of Specific jurisdictions
615  7$aEthical & social aspects of IT
676   $a336.278
700   $aFuchs$b Christian$f1976-$0894073
801  2$bUkMaJRU
906   $aBOOK
912   $a9910279733703321
996   $aThe online advertising tax as the foundation of public service internet$92220242
997   $aUNINA