Taxation And The Peer To Peer Economy
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Taxation And The Peer To Peer Economy
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Author : Aqib Aslam
language : en
Publisher: International Monetary Fund
Release Date : 2017-08-08
Taxation And The Peer To Peer Economy written by Aqib Aslam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-08 with Business & Economics categories.
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures—with the emergence of digital platforms that connect individual buyers and sellers directly—the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation—such as the choice of the tax base and how to set tax thresholds—, the technology behind P2P platforms presents a valuable opportunity to eventually solve them.
European Vat And The Sharing Economy
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Author : Giorgio Beretta
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-10-24
European Vat And The Sharing Economy written by Giorgio Beretta and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-24 with Law categories.
A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
The Sharing Economy
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Author : United States. Congress. House. Committee on Small Business
language : en
Publisher:
Release Date : 2017
The Sharing Economy written by United States. Congress. House. Committee on Small Business and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Businesspeople categories.
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-03-28
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-28 with categories.
This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy.
Taxation And The Peer To Peer Economy
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Author : Aqib Aslam
language : en
Publisher: International Monetary Fund
Release Date : 2017-08-07
Taxation And The Peer To Peer Economy written by Aqib Aslam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-07 with Business & Economics categories.
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures—with the emergence of digital platforms that connect individual buyers and sellers directly—the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation—such as the choice of the tax base and how to set tax thresholds—, the technology behind P2P platforms presents a valuable opportunity to eventually solve them.
The Impact Of The Growth Of The Sharing And Gig Economy On Vat Gst Policy And Administration
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-04-19
The Impact Of The Growth Of The Sharing And Gig Economy On Vat Gst Policy And Administration written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-19 with categories.
This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.
Sharing Economy Regulatory Approaches For Combating Airbnb S Controversy Regarding Taxation And Regulation
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Author : Julia Maurer
language : en
Publisher: GRIN Verlag
Release Date : 2016-05-19
Sharing Economy Regulatory Approaches For Combating Airbnb S Controversy Regarding Taxation And Regulation written by Julia Maurer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-19 with Law categories.
Bachelor Thesis from the year 2016 in the subject Law - Tax / Fiscal Law, grade: 1,1, , language: English, abstract: Over the last few years, the sharing economy has grown substantially with new high-profile businesses emerging. Especially Airbnb became an integral part of the accommodation industry and disrupted traditional hotel and Bed and Breakfast businesses. However, at present, Airbnb has to face many controversies due to consumer safety, regulatory and tax evasion issues. As regulators and legislators established laws and regulations with the traditional economy in mind, they are not suited for the sharing economy and application often remains uncertain, especially in the area of taxation. Consequently, the difficulty of establishing an effective regulatory framework for the sharing economy is receiving considerable attention currently. Therefore, this thesis aims to identify some of the challenges that will be of concern to regulators when developing a regulatory framework and outlines some guiding principles for regulating Airbnb. Finally, this thesis finds that a self-regulatory approach could be the most effective solution to encounter the difficulties and controversy.
Rethinking Eu Vat For P2p Distribution
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Author : Cristina Trenta
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-09-24
Rethinking Eu Vat For P2p Distribution written by Cristina Trenta and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-24 with Law categories.
Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: - centralized and decentralized P2P networks; - free-riding problems; - identifying actors in P2P networks for VAT purposes; - P2P and place of supply; and - pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.
Peer To Peer Pressure
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Author : Jim Minifie
language : en
Publisher:
Release Date : 2016-04-13
Peer To Peer Pressure written by Jim Minifie and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-13 with categories.
Tax And The Digital Economy
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-05-01
Tax And The Digital Economy written by Werner Haslehner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-01 with Law categories.
The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.
