Managing EU VAT Risks for Platform Business Models

Journal
Bal, A.M.
European Union; United Kingdom
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The popularity of the platform business model is on the rise. Six of the ten most valuable companies in the world derive much of their value from their multisided platforms. This article examines platforms as business models and outlines some of the major indirect tax risks which platform operators are exposed to in the European Union.