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On the role of digital platforms in the taxation of the gig and sharing economy

The New Zealand Inland Revenue Service is seeking comments on plans to make it efficient for individuals who generate income via digital platforms in the gig and sharing economy to follow their tax responsibilities in New Zealand. 

 

Economic activity undertaken via digital platforms that connect buyers with sellers who are providing their skills, assets, or labor for hire are referred to as the gig and sharing economy. Examples of this include: 

 

  • Carpooling
  • Delivery of food, and
  • Short-term lodging. 

Source: globalvatcompliance.com

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