E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
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The work E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
Resource Information
The work E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
- 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. - München. - Vol. 30 (2021), no. 4 ; p. 129-135
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
Context
Context of E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECDWork of
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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/resource/giFDAUC4cQ0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/giFDAUC4cQ0/">E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
