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Online advertising services (OASs) have grown notably during the last decade, especially after the COVID-19 health crisis. The business models of this type of service have been substantially shaped by digitalization, as an advertising company might be located in one country but provide advertising services throughout the world. Therefore, these services are placeless and it is difficult to tax them fairly. The current international tax law, according to which whether a company should be taxed in a state depends on its physical presence in it, is being called into question, as it does not correspond to the transformations and new corporate dynamics that have resulted from digitalization. This study proposes a model of OAS taxation based on economic value creation. The proposed model is based on the fact that economic value is generated by both companies undertaking such activities and internet users. Our model has the double advantage of being easy to use and being based on available data published by almost all large advertising companies. The analysis of the model is useful for international authorities such as the OECD, the IMF, and others working to resolve the problem of online advertising services taxation.