{"title":"解构用户参与:数字时代的广告收入为何不同于其他商业收入","authors":"E. Vėgėlytė","doi":"10.59403/1ze7vbw","DOIUrl":null,"url":null,"abstract":"This article describes various methods of monetizing different types of user-generated data within digital business models and concludes that the user participation is higher in income generation through advertising as opposed to through pay-as-you-go fees. The differentiation of advertising income is also supported by an analysis of the beneficiaries of network effects, by a survey of the financial statements of the biggest digital service companies and by practical examples that challenge arguments brought forward by the OECD and European Union for taxing digital business profits in market jurisdictions.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"6 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income\",\"authors\":\"E. Vėgėlytė\",\"doi\":\"10.59403/1ze7vbw\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article describes various methods of monetizing different types of user-generated data within digital business models and concludes that the user participation is higher in income generation through advertising as opposed to through pay-as-you-go fees. The differentiation of advertising income is also supported by an analysis of the beneficiaries of network effects, by a survey of the financial statements of the biggest digital service companies and by practical examples that challenge arguments brought forward by the OECD and European Union for taxing digital business profits in market jurisdictions.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"6 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1ze7vbw\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/1ze7vbw","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income
This article describes various methods of monetizing different types of user-generated data within digital business models and concludes that the user participation is higher in income generation through advertising as opposed to through pay-as-you-go fees. The differentiation of advertising income is also supported by an analysis of the beneficiaries of network effects, by a survey of the financial statements of the biggest digital service companies and by practical examples that challenge arguments brought forward by the OECD and European Union for taxing digital business profits in market jurisdictions.