The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights
Book overview
This book offers an extensive analysis of the impact of digital platforms and emerging technologies, including DLTs, virtual currencies, crypto assets, NFTs, DeFi, and AI, on taxation and taxpayers rights.
Key themes and topics
Across the world, societies are shifting towards a model that heavily relies on online platforms and emerging technologies like artificial intelligence and blockchain. This transition has been accelerated by the COVID-19 pandemic. As we have seen in the past, each time there's been a major technological change or a global crisis, the tax system has adapted accordingly. Consequently, the evolution toward a platform-centric and tech-driven society will significantly impact the design and framework of 21st-century tax regimes. This impact is already evident in certain aspects of existing systems, necessitating the urgent development of tax rules that are both easy to comply with and resilient against circumvention, while respecting fundamental taxpayers' rights.
This publication, featuring an introduction and nine chapters by renowned and emerging scholars (listed below), explores the impact of online platforms and technology on taxation and taxpayers' rights, covering areas such as capital gains tax, income tax rates, digital assets, NFT taxes, and crypto assets.
Targeted at academics, tax authorities, and practitioners, it offers a comprehensive analysis of platforms' tax-reporting obligations in direct and indirect taxation (e.g., DAC7 and VAT), the legal status of digital workers, and the tax challenges and opportunities of distributed ledger technologies (like blockchain), virtual currencies, NFTs, and DeFi. It also highlights the need for explainable AI in tax law. The book is based on presentations from a conference organized by the CPT project at the Amsterdam Centre for Tax Law (ACTL) in collaboration with GREIT, held on 7 - 8 April 2022.
Table of Contents
The Implications of Online Platforms and Technology for Taxation
DOI: https://doi.org/10.59403/3r0nqgv
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Introduction: Reflections about the Implications of Platforms and Technology for Taxation and Taxpayers’ Rights
DOI: https://doi.org/10.59403/3r0nqgv001
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Chapter 1: Tax Reporting by Online Platforms: Operational and Fundamental Implications of DAC7 and the OECD Model Rules
DOI: https://doi.org/10.59403/3r0nqgv002
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Chapter 2: Secure Digital Reporting Requirements to Tackle EU VAT Fraud
DOI: https://doi.org/10.59403/3r0nqgv003
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Chapter 3: Digital Labour Platforms and Digital Workers: International Tax Implications
DOI: https://doi.org/10.59403/3r0nqgv004
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Chapter 4: Flexibility, Mobility and Automation of Labour under Article 7 of the OECD Model? A First Conceptual Exploration
DOI: https://doi.org/10.59403/3r0nqgv005
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Chapter 5: Blockchain Technology and the Opportunities for Taxation
DOI: https://doi.org/10.59403/3r0nqgv006
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Chapter 6: Beyond Hedqvist (C-264/14): The Characterization of Cryptoassets under European VAT
DOI: https://doi.org/10.59403/3r0nqgv007
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Chapter 7: Direct Taxation Aspects of Cryptoassets
DOI: https://doi.org/10.59403/3r0nqgv008
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Chapter 8: Explainable AI and Taxation: A Real-Life Application
DOI: https://doi.org/10.59403/3r0nqgv009
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Chapter 9: Report on the CPT-GREIT Annual Conference in Amsterdam
DOI: https://doi.org/10.59403/3r0nqgv010
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Dennis Weber, Svitlana Buriak, Juan Manuel Vázquez, Annabelle Gawer, Anthony Niblett, Nevia Čičin-Šain, Marie Lamensch, Daniel Smit, Raffaele Russo, Marco Almada, Sascha Jafari, Giorgio Beretta, Dennis Post, Marta Papis-Almansa, Benjamin Alarie, Luisa Scarcella, and Claudio Cipollini.
