engleski

Taxing Uber

Sharing economy has disrupted not only labour or competition law, but also tax law. With the proliferation of various online sharing platforms, enabled by technological advances, classical work organisations that usually appeared in the form of medium or large companies, as an expression of economic vertical integration, now started to dissipate into a cloud of self-employed entrepreneurs gathered around one or several suppliers of labour – the platforms. These suppliers of labour claim to be simple intermediaries, putting into contact individuals seeking and offering services, often by using their own idle assets. Value is thus created through the interaction of many dispersed individuals, rather than by a single centralized entity. As will be explained in this chapter, there are currently not only labour law incentives, but also tax incentives, to structure businesses in the way Uber and other “gig” entrepreneurs have done.

sharing economy, taxation, Uber

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