Oluwatimilehin Adeyanju

• Taxation of Digital Income
• International Taxation Law
• Online Advertisement

• International Business Law
• International Tax Law

• PhD - Birmingham City University
• Masters of Law (International Business Law) - Birmingham City University
• Bachelor of Laws - (Common Law) - Birmingham City University

Online Advertisement - In Need Of An International Taxation Regime Fit For The 21st Century

The recent international, regional, and national legislative initiatives seeking to adapt pre-existing international taxation principles and concepts, to the 21^st century globalised economy, is an indication of a consensus that the pre-existing principles regulating international taxation, is being gravely challenged by globalisation and the advent of digital companies. The peculiarity of this thesis is in its application to online advertisement.  

Online Advertisement is a fast-growing means of generating income in our world today, and this is done with little or no permanent establishment nexus, to the profits generated. Adopting the United Kingdom and the European Union as case studies, this research will examine the emerging Digital Services Tax (DTS) and its suitability and applicability in regulation Online advertisement, and the possibility of an international regime.  

• Ozlem Ulgen