The Resource The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives

The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives

Label
The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives
Title
The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives
Creator
Subject
Language
eng
Summary
During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no.1 ; p. 31-38
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • platform economy
  • sharing economy
  • reporting requirements
  • OECD
  • European Union
Label
The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives
Instantiates
Publication
Label
The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives
Publication

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