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The online advertising tax as the foundation of public service internet : a CAMRI extended policy report /

"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 liabilit...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Fuchs, Christian, 1976-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London : University of Westminster Press, 2018.
Colección:CAMRI policy briefs.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Fuchs, Christian,  |d 1976- 
245 1 4 |a The online advertising tax as the foundation of public service internet :  |b a CAMRI extended policy report /  |c Christian Fuchs. 
260 |a London :  |b University of Westminster Press,  |c 2018. 
300 |a 1 online resource (98 pages) :  |b illustrations 
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490 1 |a CAMRI policy briefs 
504 |a Includes bibliographical references (pages 91-98). 
505 0 |a 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. 
520 |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. 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." 
546 |a English. 
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650 0 |a Internet marketing  |x Taxation. 
650 6 |a Marketing sur Internet  |x Impôts. 
650 7 |a Media studies.  |2 bicssc 
650 7 |a Public administration.  |2 bicssc 
650 7 |a Media, information & communication industries.  |2 bicssc 
650 7 |a Information technology industries.  |2 bicssc 
650 7 |a Laws of Specific jurisdictions.  |2 bicssc 
650 7 |a Ethical & social aspects of IT.  |2 bicssc 
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653 |a Google 
653 |a Facebook 
653 |a Online advertising 
653 |a Tax avoidance 
653 |a Media industries 
653 |a Public service internet 
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776 0 8 |i Print version:  |a Fuchs, Christian, 1976-  |t Online advertising tax as the foundation of public service internet.  |d London : University of Westminster Press, 2018  |w (DLC) 2018404196 
830 0 |a CAMRI policy briefs. 
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