The Cambridge Handbook of the Law of the Sharing Economy

The Cambridge Handbook of the Law of the Sharing Economy PDF Author: Nestor M. Davidson
Publisher: Cambridge University Press
ISBN: 1108266207
Category : Law
Languages : en
Pages : 952

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Book Description
This Handbook grapples conceptually and practically with what the sharing economy - which includes entities ranging from large for-profit firms like Airbnb, Uber, Lyft, Taskrabbit, and Upwork to smaller, non-profit collaborative initiatives - means for law, and how law, in turn, is shaping critical aspects of the sharing economy. Featuring a diverse set of contributors from many academic disciplines and countries, the book compiles the most important, up-to-date research on the regulation of the sharing economy. The first part surveys the nature of the sharing economy, explores the central challenge of balancing innovation and regulatory concerns, and examines the institutions confronting these regulatory challenges, and the second part turns to a series of specific regulatory domains, including labor and employment law, consumer protection, tax, and civil rights. This groundbreaking work should be read by anyone interested in the dynamic relationship between law and the sharing economy.

The Cambridge Handbook of the Law of the Sharing Economy

The Cambridge Handbook of the Law of the Sharing Economy PDF Author: Nestor M. Davidson
Publisher: Cambridge University Press
ISBN: 1108266207
Category : Law
Languages : en
Pages : 952

Get Book Here

Book Description
This Handbook grapples conceptually and practically with what the sharing economy - which includes entities ranging from large for-profit firms like Airbnb, Uber, Lyft, Taskrabbit, and Upwork to smaller, non-profit collaborative initiatives - means for law, and how law, in turn, is shaping critical aspects of the sharing economy. Featuring a diverse set of contributors from many academic disciplines and countries, the book compiles the most important, up-to-date research on the regulation of the sharing economy. The first part surveys the nature of the sharing economy, explores the central challenge of balancing innovation and regulatory concerns, and examines the institutions confronting these regulatory challenges, and the second part turns to a series of specific regulatory domains, including labor and employment law, consumer protection, tax, and civil rights. This groundbreaking work should be read by anyone interested in the dynamic relationship between law and the sharing economy.

The Sharing Economy

The Sharing Economy PDF Author: Arun Sundararajan
Publisher: MIT Press
ISBN: 0262034573
Category : Business & Economics
Languages : en
Pages : 255

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Book Description
The wide-ranging implications of the shift to a sharing economy, a new model of organizing economic activity that may supplant traditional corporations.

LAW OF THE SHARING ECONOMY.

LAW OF THE SHARING ECONOMY. PDF Author: SHELDON. BURSHTEIN
Publisher:
ISBN: 9780779897285
Category :
Languages : en
Pages :

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Book Description


Taxation and the Peer-to-Peer Economy

Taxation and the Peer-to-Peer Economy PDF Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1484313763
Category : Business & Economics
Languages : en
Pages : 36

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Book Description
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures—with the emergence of digital platforms that connect individual buyers and sellers directly—the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation—such as the choice of the tax base and how to set tax thresholds—, the technology behind P2P platforms presents a valuable opportunity to eventually solve them.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264293086
Category :
Languages : en
Pages : 218

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Book Description
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

The Sharing Economy

The Sharing Economy PDF Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Businesspeople
Languages : en
Pages : 112

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Book Description


Sharing Economy

Sharing Economy PDF Author: Ming Hu
Publisher: Springer
ISBN: 3030018636
Category : Business & Economics
Languages : en
Pages : 536

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Book Description
This edited book examines the challenges and opportunities arising from today’s sharing economy from an operations management perspective. Individual chapter authors present state-of-the-art research that examines the general impact of sharing economy on production and consumption; the intermediary role of a sharing platform; crowdsourcing management; and context-based operational problems. Sharing economy refers to a market model that enables and facilitates the sharing of access to goods and services. For example, Uber allows riders to share a car. Airbnb allows homeowners to share their extra rooms with renters. Groupon crowdsources demands, enabling customers to share the benefit of discounted goods and services, whereas Kickstarter crowdsources funds, enabling backers to fund a project jointly. Unlike the classic supply chain settings in which a firm makes inventory and supply decisions, in sharing economy, supply is crowdsourced and can be modulated by a platform. The matching-supply-with-demand process in a sharing economy requires novel perspectives and tools to address challenges and identify opportunities. The book is comprised of 20 chapters that are divided into four parts. The first part explores the general impact of sharing economy on the production, consumption, and society. The second part explores the intermediary role of a sharing platform that matches crowdsourced supply with demand. The third part investigates the crowdsourcing management on a sharing platform, and the fourth part is dedicated to context-based operational problems of popular sharing economy applications. “While sharing economy is becoming omnipresence, the operations management (OM) research community has begun to explore and examine different business models in the transportation, healthcare, financial, accommodation, and sourcing sectors. This book presents a collection of the state-of-the-art research work conducted by a group of world-leading OM researchers in this area. Not only does this book cover a wide range of business models arising from the sharing economy, but it also showcases different modeling frameworks and research methods that cannot be missed. Ultimately, this book is a tour de force – informative and insightful!” Christopher S. Tang Distinguished Professor and Edward Carter Chair in Business Administration UCLA Anderson School of Management

Environmental impacts and potential of the sharing economy

Environmental impacts and potential of the sharing economy PDF Author: John Magne Skjelvik
Publisher: Nordic Council of Ministers
ISBN: 9289351578
Category : Business & Economics
Languages : en
Pages : 81

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Book Description
The various sharing initiatives seen in the Nordic countries over the last years within transportation, housing/accommodation, sharing/renting of smaller capital goods and personal services could yield considerable benefits for consumers due to better quality and/or lower prices of the services. They also have a potential for emissions reductions of CO2 and local pollutants. However, savings from lower prices could lead to increased emissions from increased demand of the services (particularly transport) and increased spending on other goods and services. Depending on how consumers spend their savings, these changes could partly, wholly or more than offset the initial emission reductions. The impacts on overall CO2 emissions depend on whether the emissions are taxed, part of the emissions trading system EU ETS or not regulated at all.

European VAT and the Sharing Economy

European VAT and the Sharing Economy PDF Author: Giorgio Beretta
Publisher: Kluwer Law International B.V.
ISBN: 9403514426
Category : Law
Languages : en
Pages : 378

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Book Description
A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.

The Sharing and Gig Economy: Effective Taxation of Platform Sellers Forum on Tax Administration

The Sharing and Gig Economy: Effective Taxation of Platform Sellers Forum on Tax Administration PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264874445
Category :
Languages : en
Pages : 57

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Book Description
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.