The Implications of Online Platforms and Technology on Taxation

The Implications of Online Platforms and Technology on Taxation
This book provides a comprehensive analysis of the implications of online platforms and new technologies (that is, DLTs, virtual currencies, crypto assets, NFTs, DeFi and AI) on taxation and taxpayer rights.

Why this book?

Societies around the globe are evolving towards a model that, among other elements, will be heavily based on online platforms and new technologies such as artificial intelligence and blockchain. This transition towards a more platform-based and technology-powered society has been accelerated by the COVID-19 crisis. Pursuant to historical evidence, every time there has been a major technological change or global crisis, the tax system has evolved accordingly. Therefore, the evolution towards a platform-based and technology-driven society will also have a significant impact on the design and structure of 21st-century tax regimes. Indeed, this impact is already becoming apparent in certain areas of current systems, creating an urgent need to design tax rules that are easy to comply with, difficult to circumvent and respectful of taxpayers’ fundamental rights.

This publication is composed of an introduction and nine chapters written by established and rising scholars from all around the globe. It comprehensively discusses the implications of online platforms and technology on taxation and taxpayers’ rights. The purpose of this book is to provide academics, tax authorities and practitioners with a comprehensive examination of issues related to platforms’ tax-reporting obligations in the field of direct and indirect taxation (e.g. DAC7 and VAT); the legal status of digital workers and its income tax implications; the challenges and opportunities created by distributed ledger technologies (including blockchain) for tax systems; the tax implications of virtual currencies, crypto assets, NFTs and DeFi; and the need for explainable AI in tax law. The book is based on the presentations made during a conference organized by the CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) together with the Group for Research on European and International Taxation (GREIT) in Amsterdam on 7 and 8 April 2022.


Sample excerpt, including table of contents

This book is part of the GREIT Series

View other titles in the series

List of contributor(s)

Benjamin Alarie, Marco Almada, Giorgio Beretta, Svitlana Buriak, Claudio Cipollini, Nevia Čičin-Šain, Annabelle Gawer, Sascha Jafari, Marie Lamensch, Anthony Niblett, Marta Papis-Almansa, Dennis Post, Raffaele Russo, Daniel Smit, Luisa Scarcella, Juan Manuel Vázquez, Dennis Weber.

The Implications of Online Platforms and Technology for Taxation
Introduction: Reflections about the Implications of Platforms and Technology for Taxation and Taxpayers’ Rights
Chapter 1: Tax Reporting by Online Platforms: Operational and Fundamental Implications of DAC7 and the OECD Model Rules
Chapter 2: Secure Digital Reporting Requirements to Tackle EU VAT Fraud
Chapter 3: Digital Labour Platforms and Digital Workers: International Tax Implications
Chapter 4: Flexibility, Mobility and Automation of Labour under Article 7 of the OECD Model? A First Conceptual Exploration
Chapter 5: Blockchain Technology and the Opportunities for Taxation
Chapter 6: Beyond Hedqvist (C-264/14): The Characterization of Cryptoassets under European VAT
Chapter 7: Direct Taxation Aspects of Cryptoassets
Chapter 8: Explainable AI and Taxation: A Real-Life Application
Chapter 9: Report on the CPT-GREIT Annual Conference in Amsterdam