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

Resource Information

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

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

Creator

• Beretta, G

Subject

• OECD
• digital economy
• European Union
• reporting requirements
• sharing economy
• platform economy

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

Geographic coverage

International

Language note

English