Resumen de Taxation of Individuals in the Sharing Economy
This article explores some of the tax implications that may arise in the context of the sharing economy. In particular, the author analyses the main challenges, from an individual taxation perspective, resulting from this new model of production and consumption. In this respect, different typologies of transactions and their tax characterization are surveyed. The contribution also includes a comparative overview of the steps taken so far by countries to regulate this new phenomenon and it formulates some suggestions in designing adequate tax policies.
