PhD student: Mrs A. Draghici

Promotors: Prof R.G. Prokisch, Dr F. Souza de Man

Duration: 1/9/2018 - 31/8/2022

PhD defence: Maastricht, 3/3/2023

Abstract:

In recent years, the global services market has witnessed the emergence of new and innovative business models, such as Uber, Airbnb, and TaskRabbit - platforms that act as intermediaries between supply and demand for non-business parties (hereinafter, 'sharing platforms'). Their proliferation, however, is occuring in an era where the questions of tax avoidance, compliance, and tax risk management are at the forefront of political and corporate agendas alike. Furthermore, the unconventional business model of sharing platforms is proving to challenge the principles upon which domestic tax systems are traditionally designed. Against this backdrop, this contribution strives to convey a holistic and principled framework for addressing the particular tax compliance and risk management contentions raised by sharing platforms. In particular, this project explores the possibility, feasibility, and potential structure of a code of conduct for sharing platforms with regards to their management of tax compliance matters.