Tax reporting by online platforms : operational and fundamental implications of DAC7 and the OECD Model rules

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

Original language	English
Title of host publication	The Implications of Online Platforms and Technology for Taxation
Editors	Dennis Weber
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	1
Pages	9-89
ISBN (Print)	9789087228361
Publication status	Published - Apr 2023

Series	GREIT Series

Austrian Classification of Fields of Science and Technology (ÖFOS)

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title = "Tax reporting by online platforms : operational and fundamental implications of DAC7 and the OECD Model rules",

keywords = "DAC 7, OECD Model Rules, Platforms, Reporting",

author = "{Kallay Cicin-Sain}, Nevia and V{\'a}zquez, {Juan Manuel}",

year = "2023",

month = apr,

language = "English",

isbn = "9789087228361",

series = "GREIT Series",

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Tax reporting by online platforms : operational and fundamental implications of DAC7 and the OECD Model rules. / Kallay Cicin-Sain, Nevia; Vázquez, Juan Manuel.
The Implications of Online Platforms and Technology for Taxation. ed. / Dennis Weber. Amsterdam: IBFD, 2023. p. 9-89 (GREIT Series).

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

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AU - Vázquez, Juan Manuel

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KW - DAC 7, OECD Model Rules, Platforms, Reporting

M3 - Contribution to conference proceedings

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BT - The Implications of Online Platforms and Technology for Taxation

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