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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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2021.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704671206719 |
Tabla de Contenidos:
- Overview of business models of the accommodation and transportation sectors
- Compliance risk and enforcement measures to support VAT/GST policy and administration responses to the sharing/gig economy
- Exploring the VAT/GST implications of the sharing/gig economy as part of the platform economy - a broad perspective
- Foreword
- Addressing the VAT/GST implications of the growth of the sharing/gig economy: possible steps for a needs assessment and eventual policy action
- Other relevant OECD work on sharing and gig economy
- Potential COVID-19 impact on the sharing and gig economy sectors
- Addressing the VAT/GST implications of the sharing/gig economy growth: A range of tax policy and administration options
- The role of digital platforms
- A list of functions considered relevant for the application of the full VAT/GST liability regime (2019 Report on the Role of Digital Platforms in the collection of VAT/GST on Online Sales)
- Executive Summary
- Model rules for reporting by platform operators with respect to sellers in the sharing/gig economy - Key features
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