Volume 4 No 11    |    Read Article

By Fanny Karaman and Beate Erwin

The sharing economy uses digital platforms to connect suppliers willing to provide services or use of assets with consumers. Think of Uber and Airbnb. These multinationals are structured to channel profits to low-tax jurisdictions. As with Google and Microsoft, tax authorities have begun to challenge these business models. In part two of this series, Fanny Karaman and Beate Erwin explain how these business models are being challenged.    See more →