The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

Organisation for Economic Co-operation and Development2026-02-07 收录

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This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.

The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

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