Article

Literature Review. Platforms in EU VAT Law. A Legal Analysis of the Supply of Goods, EUCOTAX Series on European Taxation, Vol. 70, Wolters Kluwer, 2022.

Authors:
Giorgio Beretta at University of Amsterdam
Giorgio Beretta
Download citation
To read the full-text of this research, you can request a copy directly from the author.

No full-text available

Request Full-text Paper PDF

To read the full-text of this research,
you can request a copy directly from the author.

ResearchGate has not been able to resolve any citations for this publication.
The New Rules for Reporting by Sharing and Gig Economy Platforms under the OECD and EU Initiatives
Article
  • Jan 2021
During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives. Tax information reporting, Digital platform, Sharing economy, Gig economy, OECD, European Commission
View
Composite Supplies in the Common System of VAT 127-130 (Örebro University 2020); VAT Committee, Working Paper No. 790. Identification of the Place of Supply of Satellite Systems
  • Jan 2014
  • 5-7
  • G See
  • Lindgren Zucchini
See G. Lindgren Zucchini, Composite Supplies in the Common System of VAT 127-130 (Örebro University 2020); VAT Committee, Working Paper No. 790. Identification of the Place of Supply of Satellite Systems, taxud.c.1(2014)97374, at 5-7.
Services Provided by an Electronic Platform Connecting for Remuneration, by Means of a Smartphone Application, a Driver Using His Own Vehicle With Persons Who Wish to Make Urban Journeys. The Significance of the VAT Identification Number
  • Jan 2018
  • 1735106
  • Vat Committee
VAT Committee, Working Paper No. 947. Services Provided by an Electronic Platform Connecting for Remuneration, by Means of a Smartphone Application, a Driver Using His Own Vehicle With Persons Who Wish to Make Urban Journeys. The Significance of the VAT Identification Number, taxud.c.1(2018)1735106, at 14.