Problemática jurídica de la economía colaborativaespecial referencia a la fiscalidad de las plataformas

  1. Manuel Jesús Lucas Durán 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Journal:
Anuario de la Facultad de Derecho

ISSN: 1888-3214

Year of publication: 2017

Issue: 10

Pages: 131-172

Type: Article

DIALNET GOOGLE SCHOLAR lock_opene_Buah editor

More publications in: Anuario de la Facultad de Derecho

Abstract

Sharing economy is a way of transferring goods and services among individuals connected through an Internet platform. This sector is being nowadays more and more extended and it still recent irruption has raised some doubts concerning legal dispositions applicable to it and in respect of tax duties (whether substantive or adjective) to be complied with by platforms. This paper aims to clarify tax duties related to sharing economy operations and to propose some changes in our legal system.

Data source: Dialnet