000			01643nab a2200277 c 4500
999			_c143713 _d143713
003			ES-MaIEF
005			20210310121734.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966595 _aBahçeci, Baris
245		0	_aIs there a special enforced tax collection regime under the ECtHR case law ? _c Barıs Bahçeci
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	_aRECAUDACION _948197
650		4	_aIMPUESTOS _910750
650		4	_aDEUDA TRIBUTARIA _942651
650		4	_aESFUERZO FISCAL _943747
650		4	_954031 _aPRINCIPIO DE PROPORCIONALIDAD
650			_aUNION EUROPEA _948644
650			_aJURISPRUDENCIA _947570
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. 39-47
942			_cART