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Report published on sharing and gig economy and VAT/GST policy and administration

On 19 April 2021, the OECD announced the publication of The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration, a report that aims to help tax authorities design and implement an effective value added tax (VAT) or goods and services tax (GST) policy response to the growth of the sharing and gig economy. The report covers a range of potential solutions relating to the application of VAT/GST that are “designed to ensure a level playing field between operators in the rapidly growing sharing and gig economy and more traditional businesses.”

Source: Deloitte

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