The Implications of Online Platforms and Technology on Taxation

Dennis Weber (Editor)

ISBN: 9789087228361

Published: April 2023

Format: Hardcover

Language: English

Publisher: IBFD.org

Description

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. Composed of an introduction and nine chapters written by established and rising scholars from around the globe, it examines platforms' tax-reporting obligations in direct and indirect taxation (including DAC7 and VAT), the legal status and income tax treatment of digital workers, the challenges and opportunities that distributed ledger technologies bring to tax systems, the tax implications of virtual currencies, crypto assets, NFTs and DeFi, and the case for explainable AI in tax law. The volume draws on presentations delivered at a conference organized by the CPT project of the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam, together with the Group for Research on European and International Taxation (GREIT), held in Amsterdam on 7 and 8 April 2022.

Key Features

Analysis of DAC7 and the OECD Model Rules for tax reporting by online platforms

Examination of secure digital reporting mechanisms to counter EU VAT fraud

International tax treatment of digital labour platforms and digital workers

A conceptual exploration of flexibility, mobility and automation of labour under Article 7 of the OECD Model

Assessment of blockchain technology and the opportunities it creates for taxation

Characterization of cryptoassets under European VAT, building on the CJEU's Hedqvist judgment

Direct taxation treatment of cryptoassets

A real-life application of explainable AI in a tax context

Coverage

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

About the Editor

Dennis Weber is Professor of European Corporate Tax Law at the University of Amsterdam and chairs the Amsterdam Centre for Tax Law (ACTL) and the Group for Research on European and International Taxation (GREIT). He also practices as a tax lawyer, advising on EU and international tax matters, and edits several volumes in the GREIT Series on emerging issues in European and international taxation.

Table of Contents

Introduction: Reflections about the Implications of Platforms and Technology for Taxation and Taxpayers' Rights

Part I – Tax Reporting: Chapter 1 (DAC7 and the OECD Model Rules), Chapter 2 (Digital Reporting and EU VAT Fraud)

Part II – Digital Labour: Chapter 3 (Digital Labour Platforms and Digital Workers), Chapter 4 (Automation of Labour under Article 7 OECD Model)

Part III – Distributed Ledger Technology: Chapter 5 (Blockchain Technology and the Opportunities for Taxation)

Part IV – Cryptoassets: Chapter 6 (Cryptoassets under European VAT), Chapter 7 (Direct Taxation Aspects of Cryptoassets)

Part V – Artificial Intelligence: Chapter 8 (Explainable AI and Taxation)

Part VI – Conference Report: Chapter 9 (CPT-GREIT Annual Conference, Amsterdam)

Contributors: 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

Why buy this book?

Societies around the globe are evolving towards a model heavily based on online platforms and new technologies such as artificial intelligence and blockchain, a transition accelerated by the COVID-19 crisis. History shows that every major technological change or global crisis reshapes the tax system, and this platform-based, technology-driven society will have a significant impact on the design of 21st-century tax regimes. This impact is already visible in current systems, creating an urgent need for tax rules that are easy to comply with, difficult to circumvent, and respectful of taxpayers' fundamental rights. This book gives academics, tax authorities and practitioners a single, comprehensive reference on how platforms and emerging technologies are reshaping both direct and indirect taxation.

Keywords

Online platforms, DAC7, VAT reporting, digital labour, distributed ledger technology, blockchain, cryptoassets, virtual currencies, NFTs, DeFi, explainable AI, international tax law, GREIT Series

Target Audience

Tax lawyers, tax authorities and policymakers, in-house tax counsel, academics and researchers in tax law, accounting and finance professionals

Genre

Taxation, Technology Law, International Tax Law

Q&A

What does DAC7 require from online platform operators?
DAC7 requires digital platform operators to collect and report information on sellers using their platforms to EU tax authorities, extending automatic exchange of information to the platform economy.

How does this book address the taxation of cryptoassets?
It examines both the VAT characterization of cryptoassets following the CJEU's Hedqvist judgment and their treatment for direct tax purposes across different jurisdictions.

What is explainable AI and why does it matter for tax law?
Explainable AI refers to artificial intelligence systems whose decisions can be understood and justified by humans, which the book discusses through a real-life application in a tax context.

Does the book cover the tax treatment of digital/gig workers?
Yes, it analyzes the international income tax implications of digital labour platforms and the legal status of digital workers, including under Article 7 of the OECD Model.

Is this book relevant beyond EU tax law?
Yes, while several chapters focus on EU instruments such as DAC7 and EU VAT, the analysis of blockchain, cryptoassets, digital labour and AI has broader international relevance for tax practitioners and scholars.

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