Hearing on The collaborative economy - data exchange with tax autorithies

Global challenges and European proposals

The development of new platform-based business models has been rapid. They create considerable value for consumers and society, and tie in with the Digital Agenda, which is very important for the European Union. The need for transparency and reporting to authorities, both from the businesses providing the platforms and from the consumers using them, has been raised by governments. In particular, tax authorities are demanding that they gain access to information for taxation purposes. The European Economic and Social Committee (EESC) was approached by the previous Estonian EU presidency about whether such an exchange of information could be arranged in a structured way. It is of the utmost importance that the administrative burden is as low as possible given the requirements of a reporting system. For that reason, we would like to ask businesses how such a system might look and we would like to give business representatives the opportunity to provide information with a view to ensuring that the system would not be harmful to future developments in this important sector.

In 2017, the Estonian presidency of the Council of the European Union requested an exploratory opinion from the EESC on taxation of the collaborative economy – analysis of the possible tax policies. The exploratory opinion subsequently adopted by the EESC, put forward the view that the collaborative economy offers a new opportunity for growth and development, mentioned the importance of adapted and neutral fiscal regulatory systems, tax regimes, and legal frameworks, called for the protection of consumer rights, privacy and personal data, advocated the rapid construction of an integrated European system that ensures common rules for the different Member States, and called on the European authorities to establish channels of cooperation beyond Europe.

In order to build on the successful work done during the presidency, the ECO section has decided to continue working on this subject in an additional opinion on "Taxation of the collaborative economy – analysis of the possible tax policies", which will precede possible future legislation by the Commission. The Committee intends to propose possible solutions for general tax-information reporting obligations for collaborative economies, as well as for the exchange of collected data between countries.

Topics of the debate

In order to discuss the related information exchange and tax issues, this public hearing looks into:

  • tax administration experiences - the exchange of information between tax authorities today and tomorrow (what information is sought after and in which format etc.);
  • initiatives regarding reporting systems, common reporting standards etc.;
  • new rules for electronic interfaces (sharing information on B2B and B2C supply, special provisions, and record-keeping obligations);
  • relation between data protection and reporting obligations;
  • OECD recommendations and guidelines;
  • Commission's supranational database CESOP;
  • best practices and success stories of platforms.

The conclusions of the hearing will feed into the EESC additional opinion on Taxation of the collaborative economy – analysis of the possible tax policies, rapporteur: Ester Vitale.

9 a.m. Registration of participants and coffee

9:30 a.m. Welcome and introduction

  • Paulo Barros Vale, President of the Study Group, Employers Group, EESC
  • Ester Vitale, Rapporteur, Workers Group, EESC
  • Giuseppe Guerini, Member of the Study Group, Diversity Europe, EESC
  • Krister Andersson, Member of the Study Group, Employers Group, EESC

10.20 a.m. Keynote speaker

  • Dmitri Jegorov, Deputy Secretary-General for Tax and Customs Policies of the Estonian Ministry of Finance

Tax reporting requirements for platforms – today and tomorrow

10:35 a.m. Reporting systems for platforms used in the Nordic countries

Moderator: Krister Andersson, Member of the Study Group, Employers Group, EESC

  • Anders Hedberg, Senior Adviser of Nordic Council of Ministers, Nordic Co-Operation 
  • Jarkko Levasma, Director of ICT of the Finnish Tax Administration
  • Katrin Westling Palm, Director-General of the Swedish Tax Agency (tbc)
  • Carsten Hejlskov, Head of Office, Digital Development and Innovation, Danish IT and Development Agency 

1 p.m. Lunch break

2:30 p.m. Ongoing work at the OECD level lf of the Working Party no. 10, OECD secretariat

  • Achim Pross, Head of the International Co-operation and Tax Administration Division (tbc)

2:50 p.m. Ongoing work in some EU Member States

Moderator: Dmitri Jegorov, Deputy Secretary-General for Tax and Customs Policies of the Estonian Ministry of Finance

Opening remarks by Savino Rua, Head of Sector, European Commission, DG TAXUD

  • Antonio Misiani, Italian Vice-Minister of Economy and Finance
  • Evelyn Liivamagi, Head of Tax Department of the Estonian Tax and Customs Board
  • Arnis Lībenzons, Head of E-commerce control and analysis team of the Latvian Tax Control Department 
  • Francisca Carbonell Ruiz, Inspector Advisor and Coordinator at the National Fraud Research Office, Spain State Tax Administration Agency
  • Zilvinas Germanavicius, Advisor in control of business in cyberspace and of electronic measures division, Lithuanian Direct Taxes and International Taxation Division, Tax Policy Department

4 p.m. Corporate perspective on reporting requirements

  • Cristina Enache, General Manager of the Spanish Taxpayers Union 
  • Flora Coleman, Global Head of Government Relations, TransferWise (tbc)
  • Cristian Perniciano, Responsible of Tax Policies, Economics and Public Finance at the Italian General Confederation of Labour (CGIL)
  • Sandra Särav, Public Policy Manager - Baltics & Nordics, Bolt
  • Elselien Zelle, Senior Tax Manager,

5:30 p.m. Concluding remarks end of the hearing

  • Ester Vitale, Rapporteur, Workers Group, EESC

Interpretation: from FR/DE/EN/IT/PT to FR/EN/IT