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| 1 | --- |
| 2 | name: global-ad-platforms |
| 3 | description: > |
| 4 | Pattern library for advertising platforms appearing on bank statements worldwide. Covers Google Ads, Meta / Facebook Ads (incl. Instagram), LinkedIn Ads, TikTok Ads / Bytedance, X (Twitter) Ads, Microsoft Ads / Bing Ads, Amazon Ads, Reddit Ads, Pinterest Ads, Snap Ads, Taboola, Outbrain, Quora Ads, Yahoo / Yahoo Japan Ads, Yandex Direct (where applicable), Baidu Ads, Naver Search Advertising, Spotify Ads, Apple Search Ads, RTB / DSP providers (The Trade Desk, DV360, Amazon DSP), and influencer / affiliate platforms (Awin, Impact, ShareASale, Refersion, Partnerize). Provides bank-statement variations, default classification, VAT / GST treatment (notably the India equalisation levy 6% withholding on advertising payments to non-residents), and the relevant DST / sales-tax overlay. Does NOT cover: cloud / hosting (see global-cloud-infrastructure), productivity SaaS (see global-productivity-tools), or payment processors (see global-payment-processors). |
| 5 | version: 0.1 |
| 6 | jurisdiction: GLOBAL |
| 7 | category: pattern |
| 8 | verified_by: pending |
| 9 | --- |
| 10 | |
| 11 | # Global Ad Platform Vendor Patterns v0.1 |
| 12 | |
| 13 | ## Pattern table |
| 14 | |
| 15 | | Vendor | Bank statement variations | Default category | VAT/GST notes | |
| 16 | |---|---|---|---| |
| 17 | | **Google Ads** | `GOOGLE*ADS`, `GOOGLE *ADWORDS`, `GOOGLE IRELAND LTD`, `GOOGLE ADS DUBLIN` | Advertising | EU B2B reverse charge (Google Ireland). UK: reverse charge. India: 6% equalisation levy withholding on payments by Indian payors | |
| 18 | | **Meta / Facebook / Instagram Ads** | `FACEBK *`, `META PLATFORMS`, `FACEBOOK IRELAND`, `META PLATFORMS IRELAND` | Advertising | Same as Google Ads — EU/UK B2B reverse charge from Meta Ireland; India 6% EL | |
| 19 | | **LinkedIn Ads** | `LINKEDIN`, `LINKEDIN CORP`, `LINKEDIN IRELAND` | Advertising | Microsoft subsidiary; LinkedIn Ireland for EU | |
| 20 | | **TikTok Ads / Bytedance** | `TIKTOK INFO TECH`, `BYTEDANCE`, `TIKTOK ADS`, `TIKTOK PTE LTD` | Advertising | Singapore (TikTok Pte Ltd) or UK invoicing; EU B2B reverse charge | |
| 21 | | **X / Twitter Ads** | `X CORP`, `TWITTER ADS`, `X HOLDINGS` | Advertising | US (X Corp); EU B2B reverse charge | |
| 22 | | **Microsoft Ads / Bing Ads** | `MICROSOFT ADS`, `MICROSOFT*ADVERTISING`, `MICROSOFT IRELAND OPS` | Advertising | EU B2B reverse charge (Microsoft Ireland) | |
| 23 | | **Amazon Ads** | `AMAZON ADS`, `AMZN ADVERTISING`, `AMAZON ADS EMEA` | Advertising | EU B2B reverse charge (Amazon Online Sales Ireland or AMS EMEA Sarl) | |
| 24 | | **Reddit Ads** | `REDDIT INC`, `REDDIT BUSINESS` | Advertising | US supplier (Reddit Inc); EU B2B reverse charge | |
| 25 | | **Pinterest Ads** | `PINTEREST INC`, `PINTEREST EUROPE` | Advertising | US supplier; EU operations | |
| 26 | | **Snap Ads** | `SNAP INC`, `SNAP*ADS` | Advertising | US supplier | |
| 27 | | **Taboola** | `TABOOLA INC`, `TABOOLA EUROPE` | Advertising / content discovery | US HQ; EU operations | |
| 28 | | **Outbrain** | `OUTBRAIN INC`, `OUTBRAIN EUROPE` | Advertising / content discovery | US HQ; EU operations | |
| 29 | | **Quora Ads** | `QUORA INC` | Advertising | US supplier | |
| 30 | | **Yahoo Ads** | `YAHOO INC`, `VERIZON MEDIA`, `YAHOO INC NEW` | Advertising | US supplier (post-Verizon spin-off) | |
| 31 | | **Yahoo Japan Ads** | `YAHOO JAPAN`, `LY CORP` | Advertising | Japan supplier (now LY Corp after LINE merger) | |
| 32 | | **Baidu Ads** | `BAIDU INC` | Advertising | China supplier | |
| 33 | | **Naver Search Advertising** | `NAVER CORP`, `NAVER*` | Advertising | South Korea supplier | |
| 34 | | **Yandex Direct** | `YANDEX`, `YANDEX RUSSIA` | Advertising | Russia / Nidex (post-2024 spin-off); sanctions check | |
| 35 | | **Spotify Ads / Spotify Ad Studio** | `SPOTIFY ADS`, `SPOTIFY AB` | Advertising / audio | Sweden HQ | |
| 36 | | **Apple Search Ads** | `APPLE SEARCH ADS`, `APPLE INC ADS` | Advertising | Apple Inc / Apple Distribution International | |
| 37 | | **The Trade Desk** | `THE TRADE DESK INC`, `TTD` | Advertising / DSP | US supplier | |
| 38 | | **DV360 (Display & Video 360)** | `GOOGLE DV360`, `GOOGLE *DV360` | Advertising / DSP | Same as Google Ads | |
| 39 | | **Amazon DSP** | `AMAZON DSP`, `AMAZON ADS DSP` | Advertising / DSP | Same as Amazon Ads | |
| 40 | | **Awin** | `AWIN LTD`, `AWIN AG` | Affiliate marketing | UK / Germany supplier | |
| 41 | | **Impact / Impact Tech** | `IMPACT TECH`, `IMPACT.COM` | Affiliate / partnership | US supplier | |
| 42 | | **ShareASale** | `SHAREASALE`, `AWIN US INC` | Affiliate marketing | Awin subsidiary | |
| 43 | | **Refersion** | `REFERSION INC` | Affiliate marketing | US supplier | |
| 44 | | **Partnerize** | `PARTNERIZE LTD` | Affiliate / partnership | UK supplier | |
| 45 | |
| 46 | --- |
| 47 | |
| 48 | ## Special treatment: India Equalisation Levy 2.0 |
| 49 | |
| 50 | **[T1] Indian payors must withhold 6% Equalisation Levy** on payments for online advertising services to non-residents (Finance Act 2016 §165). Failure leads to disallowance under §40(a)(ib) ITA. |
| 51 | |
| 52 | The Indian advertiser: |
| 53 | 1. Withholds 6% from payment |
| 54 | 2. Remits to Income Tax Department |
| 55 | 3. Reports annually in Form 1 |
| 56 | 4. Discloses on income tax return for §40(a)(ib) deduction allowance |
| 57 | |
| 58 | See `digital-services-tax-matrix.md` for full DST treatment. |
| 59 | |
| 60 | --- |
| 61 | |
| 62 | ## EU place of supply (B2B advertising) |
| 63 | |
| 64 | **[T1]** Article 44 PVD: B2B services taxed where customer established → reverse charge for cross-border B2B. Article 59a may shift to country of effective use/enjoyment for some non-EU customer cases — confirm. |
| 65 | |
| 66 | --- |
| 67 | |
| 68 | ## Default classification |
| 69 | |
| 70 | - **Schedule C**: Line 8 — Advertising |
| 71 | - **UK self-employment**: Box 14 (Advertising and entertainment) |
| 72 | - **EU bookkeeping**: "Werbung und Marketing" / "Publicité" |
| 73 | |
| 74 | --- |
| 75 | |
| 76 | ## Self-checks |
| 77 | |
| 78 | - [ ] Ad spend separated from creative production / agency fees |
| 79 | - [ ] Indian EL withheld where applicable (Indian payor → non-resident provider) |
| 80 | - [ ] EU/UK B2B reverse charge applied |
| 81 | - [ ] Currency conversion at payment date |
| 82 | - [ ] Russia / sanctioned-jurisdiction advertising screened |
| 83 |
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About
Pattern library for advertising platforms appearing on bank statements worldwide. Covers Google Ads, Meta / Facebook Ads (incl. Instagram), LinkedIn Ads, TikTok Ads / Bytedance, X (Twitter) Ads, Microsoft Ads / Bing Ads, Amazon Ads, Reddit Ads, Pinterest Ads, Snap Ads, Taboola, Outbrain, Quora Ads, Yahoo / Yahoo Japan Ads, Yandex Direct (where applicable), Baidu Ads, Naver Search Advertising, Spotify Ads, Apple Search Ads, RTB / DSP providers (The Trade Desk, DV360, Amazon DSP), and influencer / affiliate platforms (Awin, Impact, ShareASale, Refersion, Partnerize). Provides bank-statement variations, default classification, VAT / GST treatment (notably the India equalisation levy 6% withholding on advertising payments to non-residents), and the relevant DST / sales-tax overlay. Does NOT cover: cloud / hosting (see global-cloud-infrastructure), productivity SaaS (see global-productivity-tools), or payment processors (see global-payment-processors).
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