Cullen International has published a new benchmark looking at the role of online platforms in ensuring tax compliance by users providing goods or services through them.
The benchmark summarises national initiatives in ten European countries encouraging or compelling certain types of online platforms to cooperate with tax authorities.
Two of these countries have introduced withholding schemes requiring sharing economy platforms such as Airbnb to collect money on behalf of the tax authority.
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EU Kids Act: EU Commission unveils gradual and differentiated approach to protect children online, including a social media delay
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