| 000 -LEADER |
|---|
| fixed length control field |
02642nam a2200349 c 4500 |
| 001 - CONTROL NUMBER |
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| control field |
00006531 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220805062553.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210513s2021 ||||frt i 0| u|eng u |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789264530409 (EPUB) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789264914780 (PDF) |
| 024 ## - OTHER STANDARD IDENTIFIER |
|---|
| Source of number or code |
DOI |
| Standard number or code |
10.1787/51825505-en |
| Additional codes following the standard number or code |
. |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ES-MaONT |
| Transcribing agency |
. |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Organización de Cooperación y Desarrollo Económico |
| 9 (RLIN) |
2843 |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration |
| Statement of responsibility, etc. |
/ OECD |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Paris : |
| Name of publisher, distributor, etc. |
OECD Publishing, |
| Date of publication, distribution, etc. |
April 2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
130 p. |
| Other physical details |
: gráf., tablas |
| Dimensions |
; 1 documento PDF |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
texto (visual) |
| Source |
isbdcontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
electrónico |
| Source |
isbdmedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
recurso en línea |
| Source |
rdacarrier |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 industries within just a few short years. It involves large numbers of new economic operators (often private individuals), who monetise (often) underutilised goods and services by offering these, via digital platforms, for temporary (“shared”) use by primarily private consumers. Questions have been raised whether existing VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of a comprehensive VAT/GST policy strategy for tax authorities to consider in response. It analyses the key features of the sharing and gig economy and its main business models; identifies the associated VAT/GST challenges and opportunities; and presents a wide range of possible measures and approaches to support an effective policy response. This includes detailed guidance on the possible role of digital platforms in facilitating and enhancing VAT/GST compliance in the sharing and gig economy. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
Todos los derechos reservados |
| Jurisdiction |
; OECD |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economía digital |
| Source of heading or term |
|
| 9 (RLIN) |
2223 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
economía colaborativa |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
crecimiento |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
avances tecnológicos |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
plataformas digitales |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
industrias |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
regulación |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.oecd-ilibrary.org/taxation/the-impact-of-the-growth-of-the-sharing-and-gig-economy-on-vat-gst-policy-and-administration_51825505-en">https://www.oecd-ilibrary.org/taxation/the-impact-of-the-growth-of-the-sharing-and-gig-economy-on-vat-gst-policy-and-administration_51825505-en</a> |
| Link text |
Acceso al documento |
| Nonpublic note |
Abierto |
| Electronic format type |
pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Libros |
| Source of classification or shelving scheme |
|