000			01639nab a2200265 c 4500
999			_c143712 _d143712
003			ES-MaIEF
005			20210420140143.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_963412 _aBeretta, Giorgio
245		4	_aThe new rules for reporting by sharing and gig economy platforms under the OECD and EU Initiatives _c Giorgio Beretta
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aDuring 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.
650		4	_aDAC 6 _968178
650		4	_aREFORMA _910750
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aTRANSPARENCIA FISCAL _948593
650		4	_965019 _aECONOMÍA COLABORATIVA
650			_aUNION EUROPEA _948644
773	0		_9164464 _oOP 2141-B/2021/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 1, February 2021, p. 31-38
942			_cART