A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco
This thesis discusses certain EU VAT issues related to the sharing economy. By reviewing VAT concepts such as 'consumption', 'taxable person', 'economic activit
Sharing online platforms (Airbnb, Uber, BlaBlaCar, etc.) disrupt the way business has traditionally been done and pose new challenges both to established indust
Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert
This open access book considers the development of the sharing and collaborative economy with a European focus, mapping across economic sectors, and country-spe