Essays about: "taxation in social media"

Showing result 1 - 5 of 6 essays containing the words taxation in social media.

1. 1. Data Privacy Laws & Social Media Governance : A comparative analysis of Tik Tok & Meta/Facebook using EU, US, and China’s Data Privacy Laws

   University essay from Malmö universitet/Institutionen för globala politiska studier (GPS)

   Author : Robin V. L. Aitken; [2023]
   Keywords : data privacy laws; liberalism; new constructivism; realism; social media governance;

   Abstract : This academic investigation examines the intersection between International Relations (IR), data privacy laws, and social media governance. The case studies are of Tik Tok & Facebook/Meta where we begin the research by taking a comparative analysis of the US congressional hearings of Mark Zuckerberg (CEO of Facebook/Meta) in 2018 and Shou Zi Chew (CEO of Tik Tok) in 2023. READ MORE

3. 2. Taxation of influencers: A double taxation or a non-double taxation issue?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrea Del Pilar Valbuena Bernal; [2022]
   Keywords : Taxation; Individual Income Tax; Influencers; International Income Tax; OECD Model Convention.; Law and Political Science;

   Abstract : Although states have begun to regulate influencer activities in areas such as advertising and consumer protection, that is not the case in tax law. This research analyses various Tax Authority’s guidelines on the matter and concludes that the rules already in place in most jurisdictions are applied to influencers’ activities. READ MORE

4. 3. How did the introduction of a mobile money tax in Kenya influence the usage of mobile money?

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Jonas Fehling; [2019]
   Keywords : mobile money; Kenya; taxation; Social Sciences;

   Abstract : The global spread of mobile phones provides developing countries with new opportunities to spark economic growth and to improve the quality of life of their people. One specific service that emerged in this context is mobile money. Widely recognized as the most successful example is the service M-PESA in Kenya. READ MORE

5. 4. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Nina Kim Rica Sparmann; [2019]
   Keywords : Digital Economy; Withholding Tax; Digital Advertisement Services; User Data; Taxes; Direct Taxation; Tax Challenges of the Digital Economy; OECD; Double Taxation; European Fundamental Freedoms; State Aid; Social Media; Law and Political Science;

   Abstract : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. READ MORE

6. 5. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Johan Brodd; [2018]
   Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

   Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE