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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...
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Allgemeine Grundsätze europäischer Gewinnermittlung -- Grundsätze europäischer Gewinnperiodisierung -- Grundsätze europäischer steuerlicher Gewinnobjektivierung -- Grundsätze europäischer Missbrauchsvermeidung und Sicherung von Besteuerungssubstrat.
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