The Resource Taxation of individuals in the sharing economy

Taxation of individuals in the sharing economy

Label
Taxation of individuals in the sharing economy
Title
Taxation of individuals in the sharing economy
Creator
Subject
Language
eng
Summary
This article explores some of the tax implications that may arise in the context of the sharing economy. In particular, the author analyses the main challenges, from an individual taxation perspective, resulting from this new model of production and consumption. In this respect, different typologies of transactions and their tax characterization are surveyed. The article also includes a comparative overview of the steps taken so far by countries to regulate this new phenomenon and it formulates some suggestions in designing adequate tax policies
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 1 ; p. 2-11
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • sharing economy
  • individual income tax
  • tax policy
Label
Taxation of individuals in the sharing economy
Instantiates
Publication
Label
Taxation of individuals in the sharing economy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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