The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

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 wi...

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Bibliographic Details
Main Author: OECD (-)
Corporate Author: Organisation for Economic Co-operation and Development, author, issuing body (author)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2021.
Subjects:
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704671206719
Description
Summary: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.
Physical Description:1 online resource (118 pages)
ISBN:9789264530409
9789264914780