Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data?

Author (Person) ,
Series Title
Series Details Volume 1, Pages 82-101
Publication Date 2020
ISSN 0007-1870
Content Type


Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States — Denmark, Estonia, and France — to obtain data on platform users’ earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level "Digital Single Window" that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules.

Source Link
Alternative sources
Subject Categories ,
Subject Tags ,
Countries / Regions , ,
Record URL