Planning-ul fiscal ante-2021 al giganților publicitari. Sustragerea veniturilor din publicitate de la impozitare. Rolul domiciliului fiscal. Perspective pentru viitor 2021 ex-ante fiscal planning of online advertising giants. Tax avoidance for online advertising revenues. The role of tax residency. Prospects for the future
Abstract: Online advertising market is dominated by the advertising giants known as Google and Facebook. They are assigned the largest percentage of the global online advertising revenues. In the same time, online advertising constitutes their main and significant source of revenue. Advertising serv...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Editura Universității „Alexandru Ioan Cuza” din Iași
2021-06-01
|
| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| Subjects: | |
| Online Access: | http://pub.law.uaic.ro/ro/volume-publicate/2021/anale-uaic-tomul-lxvii-stiine-juridice-nr.-i/drept-privat/aura-elena-amironesei |