Towards taxation of the emerging internet advertising industry

• Main Author: Lumagui, Rommel D.
• Format: text
• Language: English
• Published: Animo Repository 2011
• Subjects: Internet advertising—Taxation—Philippines; Internet advertising—Taxation—Law and legislation—Philippines; Intellectual Property Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6981
• Institution: De La Salle University

The advertising industry has dramatically changed with the rapid development of the Internet. The introduction of this new technology can be seen as a threat to the industry by increasing the competition for advertising revenues as well as providing for a substitute. What aggravates the situation is...