| 000 | 02642nam a2200349 c 4500 | ||
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_c6531 _d6531 |
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| 001 | 00006531 | ||
| 003 | ES-MaONT | ||
| 005 | 20220805062553.0 | ||
| 008 | 210513s2021 ||||frt i 0| u|eng u | ||
| 020 | _a9789264530409 (EPUB) | ||
| 020 | _a9789264914780 (PDF) | ||
| 024 |
_2DOI _a10.1787/51825505-en _d. |
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| 040 |
_aES-MaONT _c. |
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| 110 |
_aOrganización de Cooperación y Desarrollo Económico _92843 |
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| 245 | 1 | 4 |
_aThe Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration _c/ OECD |
| 260 |
_aParis : _bOECD Publishing, _cApril 2021 |
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| 300 |
_a130 p. _b: gráf., tablas _c; 1 documento PDF |
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| 336 |
_atexto (visual) _2isbdcontent |
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| 337 |
_aelectrónico _2isbdmedia |
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| 338 |
_arecurso en línea _2rdacarrier |
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| 520 | _aThis 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 |
_aTodos los derechos reservados _b; OECD |
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| 650 | 7 |
_aEconomía digital _2 _92223 |
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| 653 | _aeconomía colaborativa | ||
| 653 | _acrecimiento | ||
| 653 | _aavances tecnológicos | ||
| 653 | _aplataformas digitales | ||
| 653 | _aindustrias | ||
| 653 | _aregulación | ||
| 856 | 4 | 2 |
_uhttps://www.oecd-ilibrary.org/taxation/the-impact-of-the-growth-of-the-sharing-and-gig-economy-on-vat-gst-policy-and-administration_51825505-en _yAcceso al documento _x0 _qpdf |
| 942 |
_cLIB _2udc |
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