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

"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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Bibliographic Details
Superior document:CAMRI policy briefs
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Place / Publishing House:London : : University of Westminster Press,, 2018.
Year of Publication:2018
Language:English
Series:CAMRI policy briefs.
Physical Description:1 online resource (98 pages) :; illustrations.
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Table of Contents:
  • 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.