Peer-to-peer transactions have long played a role in commerce, but today's online platforms enable them on a much greater scale. Early examples include platforms for the sale of goods (e.g. online auction sites). Newer models include the rental of short-term accommodation and transport or...

Trust is a key component in peer platform markets (PPMs). In 2016, the OECD’s Committee on Consumer Policy (CCP) produced a report on Protecting consumers in peer platform markets: Exploring the issues. The 2016 report examined a number of the mechanisms that peer platforms have themselves...

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...

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...

This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, fisheries, and more recently in the aluminium value chain in order to estimate producer support and related market distortions in the semiconductor value chain. Results for 21 large...

This paper synthesises the main policy implications of OECD work focusing on the interplay between participation and positioning in global value chains (GVCs), employment demand and supply and workforce’s skills endowment. They relate to: the way innovation, technology and participation in...

Heutzutage kommen Produkte kaum mehr aus einem einzigen Land. Stattdessen erlauben es globale Wertschöpfungsketten einer schier unbegrenzten Anzahl von Volkswirtschaften, den Teil eines Herstellungsprozesses auszuführen, den sie am effizientesten liefern können. Diese Ketten sind Beweis...