As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists to understand and address the main challenges that...

The rise of the sharing economy has generated great regulatory challenges. The European Union (EU) has to perform a fine balancing act. On the one hand, it has to safeguard weaker parties, consumers and workers, ensuring they enjoy fair treatment by adopting proper regulatory responses. On the...