Faithin Omaha eBook Collection

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

This thesis discusses certain EU VAT issues related to the sharing economy. By reviewing VAT concepts such as 'consumption', 'taxable person', 'economic activit

Sharing online platforms (Airbnb, Uber, BlaBlaCar, etc.) disrupt the way business has traditionally been done and pose new challenges both to established indust

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

The sharing economy, underpinned by digital platforms like Airbnb and Uber, which pair individuals' needs and wants, from accommodation to rides, is on the asce