Download or read book The Impact of the Growth of the Sharing and Gig Economy on VAT GST Policy and Administration written by OECD and published by OECD Publishing. This book was released on 2021-04-19 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.
Download or read book Tax Policy Reforms 2022 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2022-09-21 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.
Download or read book CJEU Recent Developments in Value Added Tax 2022 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-01-17 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Download or read book Standoff Virus and Us written by Bharat S. Thakkar Ph.D. and published by Xlibris Corporation. This book was released on 2022-04-04 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This book offers research geared toward understanding the Covid-19 outbreak, in particular, has highlighted the necessity for change management in the development of a comprehensive social media communication strategy in the time of crisis. Organizations can no longer afford the effects of misinformation, scaremongering, or trivialization of organizational events, status, or needs. This book will serve as a valuable resource to researchers interested in pandemic studies generally as well as those studying the importance of innovation in managing modern organizations”. Bharat Thakkar, CEO, PREMGroup, Inc., Wheaton, IL, USA. ** Editor: Bharat S. Thakkar, Ph.D., is CEO of PREMGroup, Inc, a consulting firm in Illinois and an adjunct professor at the Illinois Institute of Technology, Chicago, IL, USA. He has expertise in design of systems packaging, reliability management, and heavy machinery design using reliability principles along with Leadership and Management principles. ** “As the COVID-19 pandemic is upending global culture at various levels, this is a remarkably timely book about how businesses must position themselves for the new reality. Under Dr. Bharat Thakkar’s watchful eye, the book’s authors offer insights that perhaps no other work could.” Mayank Chhaya, Journalist & Writer, Naperville, IL, USA ** "Cultures transcend national borders and bias the way we understand the subjective reality of our existence. Failure to understand, appreciate, and navigate cultural differences is a failure to understanding the symbiotic nature of how we communicate ideas, manage ourselves and businesses, and align ourselves with the physical, psychological, and spiritual needs of our humanity." Kevin Sorbello, Capella University, Minneapolis, MN, USA.
Download or read book OECD Public Governance Reviews Global Trends in Government Innovation 2023 written by OECD and published by OECD Publishing. This book was released on 2023-05-15 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important.
Download or read book A Research Agenda for Tax Law written by Parada, Leopoldo and published by Edward Elgar Publishing. This book was released on 2022-10-11 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Download or read book The Sharing and Gig Economy Effective Taxation of Platform Sellers Forum on Tax Administration written by OECD and published by OECD Publishing. This book was released on 2019-03-28 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Platforms in EU VAT Law written by Christina Pollak and published by Kluwer Law International B.V.. This book was released on 2022-10-18 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
Download or read book The Sharing and Gig Economy Effective Taxation of Platform Sellers Forum on Tax Administration written by OECD and published by . This book was released on 2019-05-16 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
Download or read book Reaping the Benefits of Globalisation and the Welfare State written by Sigurd Næss-Schmidt and published by BoD – Books on Demand. This book was released on 2023-06-23 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on a question that has attracted substantial attention in recent years, is globalisation leading to more inequality, notably in advanced economies? The consensus view is largely yes fx supported by leading international organisations such as the OECD and IMF. In this book, the author challenges the robustness of these claims. The purpose is straightforward. First, a too simple reading on the effects of globalisation may lead to the wrong policy answers such as erecting barriers to trade, even when it clearly benefits consumers. As importantly, it may also distract attention from addressing the clear and observable challenges many countries are facing: notably economic activities being increasingly concentrated in the most prosperous areas and educational systems failing to provide the work force with the skills to succeed in the labour market. Arguably, these very domestic policy failures are key contributors to the emerging economic and political tensions in many OECD countries, with global trade playing a real minor role. The book also draws some policy conclusions. Notably what should international economic regulation focus on, notably in the domain of trade related policies, and what can largely be delivered at local level, even well below the national level.
Download or read book International VAT GST Guidelines written by Collectif and published by OECD. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Download or read book The Role of Digital Platforms in the Collection of VAT GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Download or read book The Sharing and Gig Economy Effective Taxation of Platform Sellers written by and published by . This book was released on 2019 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
Download or read book The Impact of the Sharing Economy on Business and Society written by Abbas Strømmen-Bakhtiar and published by Routledge. This book was released on 2020-01-09 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of new platform business models, notably the sharing economy, is impacting the economy in various ways, altering the structure of many industries, and raising a number of economic and political issues. This book investigates the widespread influence of the sharing economy on businesses and society, as well as examining its underpinning economic principles and development. This volume presents an exhaustive review of the existing knowledge on the sharing economy and addresses several major areas of concern for incumbent businesses. It also explains the business models for those who are interested in embarking on their own ventures and provides an excellent source for further research. It takes an in-depth look at controversial labour policies, such as using labour as self-employed contractors or using regulatory grey areas to expand in markets. It is highly multidisciplinary, establishing links between economics, finance, marketing and consumer behaviour. This contribution on the sharing economy will enable researchers and graduate and doctoral students to expand and improve their understanding of this topic and identify new research problems in all of these areas. The book will also appeal to policy makers, regional and local government decision makers, and those interested in labour markets transformation.
Download or read book The Sharing Economy in Europe written by Vida Česnuitytė and published by Springer Nature. This book was released on 2022-01-21 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Asian Economic Integration Report 2021 written by Asian Development Bank and published by Asian Development Bank. This book was released on 2021-02-01 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: The coronavirus disease (COVID-19) pandemic disrupted both supply and demand sides of an interconnected world economy in 2020. Asia and the Pacific was not immune as lockdowns and travel and trade restrictions affected nearly all aspects of cross-border economic activity. This publication examines the initial impact on trade, investment, finance, and people’s mobility across the region as the pandemic struck. It looks at how regional economies individually or collectively respond to the crisis by, for example, leveraging rapid technological progress and digitalization as well as increasing services trade to reconnect and recover. The theme chapter focuses on digital platforms and how they can accelerate digital transformation across the region.
