Stories of tax- dodging corporate giants make headlines on a weekly basis. None-theless, governments manage to collect over US$2 trillion in corporate income tax each year, much of it from big multinational businesses.1 This book is about the rules governments have negotiated to divide the tax base among themselves: how they are designed to work, rather than how they are circumvente…
Google and Facebook now control about two thirds of global advertising revenue. They dominate the online advertising market in the form of a duopoly and avoid paying adequate taxes. This policy brief introduces a new possibility and policy innovation for taxing online adver-tising. This brief sheds new light on the question how to estabilish models for taxing online ad…