Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/24683
Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
Title
Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income
Date Issued
| Date |
|---|
2020 |
Extent
p. 1-9
Is part of
International transfer pricing journal. Amsterdam : IBFD - International Bureau of Fiscal Documentation, 2020, vol. 27, no. 3.
Field of Science
Abstract (en)
This paper describes various methods of monetizing different types of user-generated data within digital business models and concludes that the user participation is higher in income generation through advertising as opposed to through pay-as-you-go fees. The differentiation of advertising income is also supported by an analysis of the beneficiaries of network effects, by a survey of the financial statements of the biggest digital service companies and by practical examples that challenge arguments brought forward by the OECD and European Union for taxing digital business profits in market jurisdictions.
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
1385-3074
eLABa
63933494
Coverage Spatial
Nyderlandai / Netherlands (NL)
Language
Anglų / English (en)
Bibliographic Details
33