Author (Person) | Lehdonvirta, Vili, Ogembo, Daisy |
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Publisher | Sweet & Maxwell |
Series Title | British Tax Review |
Series Details | Volume 1, Pages 82-101 |
Publication Date | 2020 |
ISSN | 0007-1870 |
Content Type | Journal Article |
Abstract: Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States — Denmark, Estonia, and France — to obtain data on platform users’ earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level "Digital Single Window" that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules. |
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Source Link |
https://uk.westlaw.com/Document/IB3042FA0780F11EABFCCBFB9F9826FD7/View/FullText.html
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Subject Categories | Business and Industry, Taxation |
Subject Tags | Digital Economy, Tax Systems |
Countries / Regions | Denmark, Estonia, France |
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