Date of Award
Doctor of Juridical Science (S.J.D.)
Prof. Reuven S. Avi-Yonah
Prof. Phillip J. Adams
Prof. Yoram Margalioth
The purpose of this dissertation is to examine the application of the U.S. and international tax rules and norms to income derived from online advertising, to consider the challenges and problems that arise when these rules are applied to such a purely-digital type of income, to propose an alternative framework for the taxation of online advertising, and to discuss the legislative measures adopted by various countries in an attempt to tax this type of income (and other income derived from digital-based activities).
Prussak, Assaf, "Source, Character and Taxable Presence in a Digital World: International Taxation of Online Advertising" (2017). SJD Dissertations.