Social Media and Tax Law

The tax implications of social media are numerous and highly debated, spanning issues like the taxation of influencers, the digital barter and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into account the unique characteristics of social media platforms and companies.

Auteur

Alara Efsun Yaz c ölu 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.

Contenu

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