The Resource Taxing earnings from the platform economy: an EU digital single window for income data?

Taxing earnings from the platform economy: an EU digital single window for income data?

Label
Taxing earnings from the platform economy: an EU digital single window for income data?
Title
Taxing earnings from the platform economy: an EU digital single window for income data?
Creator
Subject
Language
eng
Summary
Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States - Denmark, Estonia, and France - to obtain data on platform users' earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level "Digital Single Window" that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules
Citation source
In: British tax review. - London. - (2020), no. 1 ; p. 82-101
http://library.link/vocab/creatorName
  • Ogembo, D.L.A
  • Lehdonvirta, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • sharing economy
  • domestic tax law
  • data protection
  • collection of tax
  • income tax
  • EU law
Label
Taxing earnings from the platform economy: an EU digital single window for income data?
Instantiates
Publication
Label
Taxing earnings from the platform economy: an EU digital single window for income data?
Publication

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