It is well known that the constant increase in the number of
Internet users has significantly changed various parts of the
economy. Of all of them, one of the most affected is marketing,
because the Internet has made it possible for companies'
various strategies to be achieved faster and more effectively by
directing actions to specific target audiences and, frequently, by
monitoring their habits.
However, one of the digital marketing strategies – online
advertising – has been the focus of some rather complex
disagreements in the tax field. In certain cases, this has led to
extremely large infraction notices being issued to companies.
On a global level, online advertising has been the target of
some unilateral measures taken by certain countries. The basis for
this taxation is the fact that the profits from running
advertisements that are obtained by resident companies are normally
taxed in the country, while the profits from nonresident companies,
obtained in the
