In this article, the author analyses the VAT treatment of activities of certain e-platforms operating in the short-term rental accommodation market. He points o

Although much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the V

A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco

Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert