Taxation of the Sharing Economy: Recurring Issues

Brandon Elliot, C.

Taxation of the Sharing Economy: Recurring Issues

Journal

Author

Brandon Elliot, C.

Country

European Union; International; OECD

Published Date

26 March 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue

DOI

https://doi.org/10.59403/2qs2nh

Document

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In this article, the author reviews the recurring issues surrounding direct and indirect taxation of the sharing economy, including obstacles to compliance and collection.

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Taxation of the Sharing Economy: Recurring Issues