European VAT and the Sharing Economy
Publisher: Kluwer Law International
Published: 2019
Language: eng
Number of pages: 413
ISBN-13: 9789403514352
Description: As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists to understand and address the main challenges that the sharing economy poses to the current EU VAT system. Moreover, the various solutions and recommendations advanced in the book offer valuable insights into international and national policymakers dealing with similar issues under other VAT systems.