I repeat, get the answer directly from the horses mouth. Google AdSense.
I saw a mega-million taxation case, in which I was peripherally involved, eventually fall over about 40+ years ago. Identical circumstances to many previous legal precedents!
Except? One tiny differing circumstance which proved legally fatal.
A salutary lesson to a young and up and coming taxation accountant.
Every time I've ever taken a cavalier attitude in business, it has always come back to bite me on the bottom big time.
Every commercial reverse I have ever suffered over many businesses can be traced back to ignoring my own advice, thankfully they were few and far between.
Again, my $0.02. Ask Mr. AdSense! If you don't, you are a dill and have no excuse if it doesn't pan out.
Something an old man is very passionate about. There are No shortcuts in the long term.