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The European Agenda for the Collaborative Economy and Taxation (56 European Taxation 9, 2016)

September 2016
European Taxation 56(9)

DOI:10.59403/kb7q0n

Authors:

Giorgio Beretta

University of Amsterdam

The author, in this note, discusses the EU Commission' s recent Communication on "A European agenda for the collaborative economy", in which the current tax challenges stemming from peer-to-peer transactions, as well as strategies proposed by Member States, are surveyed.

Des écueils en droit de l’économie de plateformes : regards renouvelés sur certaines dichotomies fondamentales

Article

Jan 2017

Challenges related to law for the platform economy: A fresh look at some important dichotomies The collaborative economy is a broadly expanding phenomenon and an object of interest not only for economists and sociologists, but also for legal scholars. Considering the current absence of a unified definition, this contribution focuses on “transactions mediated by digital platforms.” Indeed, an instrumental element from a legal standpoint is the intervention of platforms operating as intermediaries between two categories of users, providers of goods and services on one side, and end-users on the other side. Whether it is from a social law, consumer protection law, or tax law perspective, this phenomenon forces us to scrutinize legal categories and concepts that are currently in use, in order to deconstruct the discourse of certain actors and promote a fair and effective legal framework. Code JEL : K12, K13, K20, K31, K34, K42

ResearchGate has not been able to resolve any references for this publication.

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Last Updated: 22 Oct 2024