The Resource The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT

The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT

Label
The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT
Title
The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the threats which success of the gig and sharing economies pose for the government's VAT receipts. It explains the distinctions between the gig and sharing economies, the scope of the VAT liabilities involved, and the range of potential remedies, including the advantages of making the marketplaces responsible for VAT collection. It considers how case law indicates an increased VAT liability for the economies, and the position of crowdfunding
Citation source
In: British tax review. - London. - (2020), no. 1 ; p. 5-22
http://library.link/vocab/creatorName
Asquith, R
Geographic coverage
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • platform economy
  • sharing economy
  • VAT
  • collection of tax
  • case law
  • e-commerce
  • crowdfunding
  • digital economy
  • self-employment
Label
The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/BTR/1_5-22.pdf
Publication
Note
20200513

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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