The Sharing and Gig Economy: Effective Taxation of Platform Sellers Forum on Tax Administration
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. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2019
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- Introduction
- Considerations for domestic legislation for effective taxation of platform sellers for direct tax purposes
- Considerations for effective taxation of platform sellers
- Abbreviations and acronyms
- Executive Summary
- Foreword
- Information fields reported as needed by tax administrations for direct tax purposes
- Preface
- Recommendations and considerations for further work
- Draft code of conduct for sharing and gig economy platforms
- Current tax administration approaches and limitations