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The Income Of The 21st Century: Online Advertising As A Case Study For The Implications Of Technology For Source-Based Taxation, Assaf Y. Prussak
The Income Of The 21st Century: Online Advertising As A Case Study For The Implications Of Technology For Source-Based Taxation, Assaf Y. Prussak
Assaf Y. Prussak
Throughout history, traditional trade and commerce, whether by land, sea or air, were always performed in a very physical manner, thus subjecting them to constraints and barriers imposed by both natural and man-made borders and jurisdictional lines. The computer and Internet revolutions, however, created a new medium for trade and commerce – the virtual marketplace. This unique platform for engaging in trade and commerce created new opportunities for value and profit generation in novel ways not previously available. One of these Internet-based revenue-generators is online advertising. With growing worldwide accessibility to the Internet, double-digit growth rate, and stronger-than-ever financial reports …