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Tax issues for online platforms

Online platforms throw up some interesting tax problems. In part this is because they do not comfortably fit the mould of a traditional multinational in terms of how their profit is generated and where value sits. In part, it is because they facilitate the gig and sharing economy and other forms of e-commerce, which are more difficult for tax authorities to police than traditional models.

Our London Tax team has produced a briefing highlighting some of the tricky areas for online platforms and how these are being addressed, both in the UK and internationally.

The full briefing is available at the link below. 

Tax issues for online platforms Oct 2018
(PDF - 1.1 MB)

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