Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data?

British Tax Review, 2020

31 Pages Posted: 21 May 2020

See all articles by Daisy Ogembo

Daisy Ogembo

University of Oxford - Faculty of Law

Vili Lehdonvirta

University of Oxford - Oxford Internet Institute

Date Written: January 16, 2020

Abstract

Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three European Union Member States – Denmark, Estonia, and France – to obtain data on platform users’ earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level “Digital Single Window” that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules.

Suggested Citation

Ogembo, Daisy and Lehdonvirta, Vili, Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data? (January 16, 2020). British Tax Review, 2020, Available at SSRN: https://ssrn.com/abstract=3576426

Daisy Ogembo

University of Oxford - Faculty of Law ( email )

St Cross Building
St Cross Rd
Oxford, OX1 3UL
United Kingdom

Vili Lehdonvirta (Contact Author)

University of Oxford - Oxford Internet Institute ( email )

1 St. Giles
University of Oxford
Oxford, Oxfordshire OX1 3JS
United Kingdom

HOME PAGE: http://www.oii.ox.ac.uk

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