The Resource E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD

E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD

Label
E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
Title
E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
Creator
Subject
Language
eng
Summary
On 7 July 2020, the OECD published so-called model regulations for tax reporting obligations of platform operators in the area of the so-called sharing and gig economy for the enforcement of direct taxes. The formulated and annotated proposed regulations had shortly before been approved by the community of states within the framework of the OECD/G20 Inclusive Framework on BEPS. The author provides an overview of the function, significance and location of a model instrument of gig economy notification obligations in the context of cross-border cooperation between tax administrations
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 30 (2021), no. 4 ; p. 129-135
http://library.link/vocab/creatorName
Hidien, J.W
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • reporting requirements
  • direct tax
  • Inclusive Framework (OECD)
  • sharing economy
  • platform economy
  • digital economy
  • VAT
  • exchange of information
Label
E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
Instantiates
Publication
Label
E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
Publication

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