000			02164nab a2200253 c 4500
999			_c143878 _d143878
003			ES-MaIEF
005			20210414134858.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTaxation of workers in the gig economy _ba European perspective _c Gillian Murdoch, Ludmilla Maurer, Anne-Carien Smale, Andrea Mirabella, Geoffrey Poras, Eleonore D’Anthonay & Davinia Rogel
260			_c2021
500			_aResumen.
520			_aProgressive digitalization accelerated by the outbreak of the coronavirus disease 2019 (COVID-19) pandemic is leading to the emergence of new employment models across Europe and beyond, including the so-called gig economy, sharing economy or crowd work. When applying existing laws to modern employment forms, it is often unclear as to how they fit into the existing legal framework and which regulations are applicable. Countries are trying to keep pace with how workers in the gig economy should be treated. Some countries are seeking to introduce new rules to deal with these new practices, whilst others are relying on court or regulators’ decisions to increase certainty. Not surprisingly, there is no standard approach, although there are some common themes. This article aims to raise awareness of existing risks from an employment, social security and tax law perspective relating to gig workers and online platform providers in the six largest economies in Europe - the UK, Germany, the Netherlands, Italy, France and Spain. It also provides some guidance about how to manage such risks and ensure compliance. The analysis concludes with a short comparison of the current status of legal developments in the six countries and a request to policy makers to take action.
650		7	_aECONOMÍA DIGITAL _966104
650		4	_965019 _aECONOMÍA COLABORATIVA
650		4	_943113 _aECONOMIA OCULTA
650		4	_947884 _aTRABAJADORES
650		4	_943494 _aEMPLEO
650		4	_aUNION EUROPEA _948644
700	1		_968864 _aMurdoch, Gillian
773	0		_9164652 _oOP 2141/2021/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 1, January 2021, p. 71-81
942			_cART