210 Pages
2 B/W Illustrations
by
Routledge
210 Pages
2 B/W Illustrations
by
Routledge
210 Pages
2 B/W Illustrations
by
Routledge
Also available as eBook on:
The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it... Read more
Acknowledgements viii
List of abbreviations ix
Introduction xi
1 Fundamentals of social media 1
2 International taxation of influencers 10
3 The digital barter 17
4 Taxation of SMCs’ corporate income 32
5 VAT implications of the digital barter 75
6 Social media and Pigouvian taxes 84
7 Social media as a tool for tax compliance 125
Conclusions 184
Bibliography 187
Index 194
Biography
Alara Efsun Yazıcıoğlu is specialised in tax law and has been working in the field of tax since 2009. She is currently an assistant professor at Kadir Has University (Türkiye), where she also acts as the head of the financial law section. She is also an attorney-at-law, licensed to practice in Türkiye.
