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European VAT and the Sharing Economy
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Authors: Giorgio Beretta
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A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco
Taxing Consumption in the Digital Age
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Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert
The Sharing Economy in Europe
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This open access book considers the development of the sharing and collaborative economy with a European focus, mapping across economic sectors, and country-spe
Platforms in EU VAT Law
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Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses
The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration
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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