European VAT and the Sharing Economy

The past few years have seen the sensational rise of new models of production, distribution, and consumption of goods and services, which have been synthetically captured under the umbrella definition of “sharing economy”. The ascent of digital platforms – including renowned companies headquartered in the Silicon Valley like Airbnb and Uber, or the French unicorns HomeExchange and BlaBlaCar – expands dramatically the range of possibilities for businesses and consumers alike to exchange with each other anything, from accommodation to rides.

Source: kluwertaxblog.com

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