The OECD has been at the forefront of many initiatives in recent years to modernise the international tax system. Its base erosion and profit shifting framework includes actions that endeavour to ensure that the tax system operates effectively fairly and sustainably in the digital world. Its proposals on taxation are currently being implemented by more than 135 countries.
One of the OECD’s latest proposals is to require some online platforms to share data about their users with tax authorities. The plan targets online platforms that allow users to access the ‘peer’ or ‘sharing’ economy. This includes all forms of software that enable users to let real estate (be it holiday homes or car-parking spaces) or provide personal services. The model rules are expected...
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The OECD has been at the forefront of many initiatives in recent years to modernise the international tax system. Its base erosion and profit shifting framework includes actions that endeavour to ensure that the tax system operates effectively fairly and sustainably in the digital world. Its proposals on taxation are currently being implemented by more than 135 countries.
One of the OECD’s latest proposals is to require some online platforms to share data about their users with tax authorities. The plan targets online platforms that allow users to access the ‘peer’ or ‘sharing’ economy. This includes all forms of software that enable users to let real estate (be it holiday homes or car-parking spaces) or provide personal services. The model rules are expected...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: