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?
Resource Information
The item Taxing earnings from the platform economy: an EU digital single window for income data? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxing earnings from the platform economy: an EU digital single window for income data? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- Taxing earnings from the platform economy: an EU digital single window for income data?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-earnings-from-the-platform-economy-an-EU/8i3J_9N68pc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-earnings-from-the-platform-economy-an-EU/8i3J_9N68pc/">Taxing earnings from the platform economy: an EU digital single window for income data?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-earnings-from-the-platform-economy-an-EU/8i3J_9N68pc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-earnings-from-the-platform-economy-an-EU/8i3J_9N68pc/">Taxing earnings from the platform economy: an EU digital single window for income data?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
