1 Table of Contents: “... sectors -- Exploring the VAT/GST implications of the sharing/gig economy as part of the platform economy...”

2 “.... The information has been compiled as part of the OECD's programme of work to develop a better understanding...”

3 “... and prepared as part of the GREEN Action Task Force...”

4 “... to participate and finance this work, as part of its efforts to promote a better business climate for investment...”

5

6 “... other parts of government on how to design auctions in order to improve their efficiency-the degree...”