Volume 4 No 10    |    Read Article

By Fanny Karaman and Beate Erwin

The current international tax system was established on principles dating back to the first half of the 19th century, when a nation’s retail economy consisted mostly of brick-and-mortar stores. As the purchase of services and goods was gradually dematerialized and internet giants such as Google or Microsoft appeared, governments struggled adapt tax rules to keep up with new business models. Now, governments around the world have shifted their focus to a relatively new part of the digital economy called the “sharing economy.” Fanny Karaman and Beate Erwin look at recent tax developments in the world of Airbnb and Uber.    See more →