As we have pointed out in other previous Open Doors posts, one of the points of reflection and conflict in relation to the collaborative economy and digital platforms is that related to compliance with regulations, since digitalization allows or can easily favor non-compliance with tax or labor obligations.
Thus, collaborative economy platforms cannot support exchanges under “black economy” schemes, and the European Commission recently stated in its report “Fair Taxation of the Digital Economy” of March 2018.
The video presentation is here:
Among other reasons, the report points to the need to improve current tax rules also fail to recognise the new ways in which profits are created in the digital world, in particular the role that users play in generating value for digital companies’.
And in response to this, it launches two proposals: on the one hand, A common reform of the EU’s corporate tax rules for digital activities and, on the other, An interim tax on certain revenue from digital activities, on which to continue working for a more fair taxation of digital activities. The press release and the report can be consulted here and here.
In addition to this report and the reflection created within the EU on the taxation of digital activities, the UK government has also recently been working on this issue in its consultation “Corporate tax and the digital economy: position paper” accessible here.