Tax issues for online platforms

Online platforms throw up some interesting tax problems. In part this is because they don’t comfortably fit the mould of a traditional multinational in terms of how their profit is generated and where value sits. In part it is because they facilitate the gig and sharing economy and other forms of e-commerce which are more difficult for tax authorities to police than traditional models.

In this article we highlight some of the tricky areas for online platforms and how these are being addressed both in the UK and internationally. We’ve focused on common themes for online platforms facilitating transactions between individuals in particular those bringing together buyers and sellers of goods or services rather...