low tax jurisdictions. One such issue is the issue of excess Advertising, Marketing and Promotion (AMP) expenses by …

generate tax revenue from the online advertising industry. Implementing DST on targeted ads increases their price and … potentially decreases their number, thus mitigating the processing of consumers’ data. Consequently, the online advertising … advertising industry in understanding the consequences of DST implementation and may help regulators select a tax rate …

becomes lessdistinctive; and or it introduces advertising.These are timely issues, given the extent to which public … broadcasters are increasingly criticised forseeking popularity, losing distinctiveness, and in many cases, introducing advertising … parallels to other sectors where services are also offered free at the point of access, butfinanced by advertising. The most …

setup differentiated platforms compete in advertising and offer consumers a service free of charge (such as a TV program …) that is financed through advertising. We show that advertising can exhibit the properties of a strategic substitute or …