European Economic
and Social Committee
Fiscalité de l’économie collaborative — Analyse des différentes politiques fiscales envisageables (supplément d’avis) - Liens connexes
- Économie collaborative et fiscalité (Parlament européen, 2018)
- L’essor de l’« économie du partage (NBB, septembre 2018)
- Les liens ci-dessous sont disponible uniquement en anglais
- Report from the Commission to the European Parliament and the Council - Overview and assessment of the statistics and information on the automatic exchanges in the field of direct taxation (European Commission, 2018)
- A Fair and Efficient Tax System in the European Union for the Digital Single Market (European Commission, 2017)
- Commission Staff Working Paper on the free flow of data and emerging issues of the European data economy (European Commission, 2017)
- Exploratory study of consumer issues in online peer-to-peer platform markets (European Commission, May 2017)
- Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (Council of the European Union, 2018)
- The Collaborative Economy and Taxation (European Parliament, 2018)
- Addressing the Tax Challenges of the Digitalisation of the Economy (OECD, 2019)
- The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD, 2019)
- The Challenges arising from digitalisation – interim report (OECD. 2018)
- Standard for Automatic Exchange of Financial Information in Tax Matters (OECD, 2018)
- Ensuring consumer protection in the platform economy (BEUC, 2018)
- A sharing economy reporting regime (Australian Government, January 2019)
- The rise of the sharing economy (National Bank of Belgium Economic Review, September 2018)
- ICC policy statement on taxation policy for the digitalised economy (ICC, February 2019)
- ICC comments on EU consultation on fair taxation of the digital economy (ICC, 22 December 2017)
- IMF Working Paper – Taxation and the Peer-to-Peer Economy (IMF, August 2017)