Taxation and the Peer-to-Peer Economy PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation and the Peer-to-Peer Economy PDF full book. Access full book title Taxation and the Peer-to-Peer Economy by Aqib Aslam. Download full books in PDF and EPUB format.
Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1484313763
Category : Business & Economics
Languages : en
Pages : 36
Get Book Here
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.
Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1484313763
Category : Business & Economics
Languages : en
Pages : 36
Get Book Here
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.
Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1484315251
Category : Business & Economics
Languages : en
Pages : 36
Get Book Here
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.
Author: Arun Sundararajan
Publisher: MIT Press
ISBN: 0262034573
Category : Business & Economics
Languages : en
Pages : 255
Get Book Here
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.
Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1513545973
Category : Business & Economics
Languages : en
Pages : 81
Get Book Here
Book Description
The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.
Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409047
Category : Law
Languages : en
Pages : 467
Get Book Here
Book Description
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law“Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Author: Vida Česnuitytė
Publisher: Springer Nature
ISBN: 3030868974
Category : Business & Economics
Languages : en
Pages : 429
Get Book Here
Book Description
This open access book considers the development of the sharing and collaborative economy with a European focus, mapping across economic sectors, and country-specific case studies. It looks at the roles the sharing economy plays in sharing and redistribution of goods and services across the population in order to maximise their functionality, monetary exchange, and other aspects important to societies. It also looks at the place of the sharing economy among various policies and how the contexts of public policies, legislation, digital platforms, and other infrastructure interrelate with the development and function of the sharing economy. The book will help in understanding the future (sharing) economy models as well as to contribute in solving questions of better access to resources and sustainable innovation in the context of degrowth and growing inequalities within and between societies. It will also provide a useful source for solutions to the big challenges of our times such as climate change, the loss of biodiversity, and recently the coronavirus disease pandemic (COVID-19). This book will be of interest to academics and students in economics and business, organisational studies, sociology, media and communication and computer science.
Author: SHELDON. BURSHTEIN
Publisher:
ISBN: 9780779897285
Category :
Languages : en
Pages :
Get Book Here
Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245995
Category :
Languages : en
Pages : 388
Get Book Here
Book Description
Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Get Book Here
Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
