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European VAT and the Sharing Economy
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A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco
Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System
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Although much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the V
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Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses
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The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domes
The Cambridge Handbook of the Law of the Sharing Economy
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This Handbook grapples conceptually and practically with what the sharing economy - which includes entities ranging from large for-profit firms like Airbnb, Ube