Bahçeci, Baris
Is there a special enforced tax collection regime under the ECtHR case law ? / Barıs Bahçeci .-- , 2021
Disponible también en formato electrónico.
Resumen.
During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives.
RECAUDACION
IMPUESTOS
DEUDA TRIBUTARIA
ESFUERZO FISCAL
PRINCIPIO DE PROPORCIONALIDAD
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, Issue 1, February 2021, p. 39-47
Is there a special enforced tax collection regime under the ECtHR case law ? / Barıs Bahçeci .-- , 2021
Disponible también en formato electrónico.
Resumen.
During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives.
RECAUDACION
IMPUESTOS
DEUDA TRIBUTARIA
ESFUERZO FISCAL
PRINCIPIO DE PROPORCIONALIDAD
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, Issue 1, February 2021, p. 39-47