Source: The Tax Specialist Journal Article
Published Date: 1 Jun 2016
Ride-sharing services like Uber are posing major challenges to traditional taxation models. This is because business profits generated by Uber and similar companies are perceived to be geographically divorced from the provision of ride-sharing services themselves. To that extent, host countries that physically support the income-generating activities might lose out on the tax revenue because the digital company could be based in another country.
This article considers the OECD's BEPS project against companies like Uber to determine how and where profits are made, and how the concepts of source and residence are applied to characterise income for tax purposes in a consistent way. This article also seeks to establish: (1) the taxation models in Australia, France and the United States that are applied to capture taxable income; (2) how income tax is captured at a personal level earned from employment; and (3) the enforceability of regulations in different local governments.
Kimberley capers: An outback whodunnit? - Journal 01 Jun 2020
In the zone: Tax relief for the Australian bush - Journal 01 Jul 2019
Privilege or concession: The modern tax adviser's challenge - Journal 01 Jul 2019
GST implications of ecommerce and goods warehousing - Journal 01 Apr 2019
Returning income taxation revenue to the states: Back to the future - Journal 01 Jul 2018
An analysis of the Tax Practitioners Board outsourcing exposure draft - Journal 01 Feb 2018
Book review: Tax simplification - Journal 01 Apr 2017
An evaluation of the case for a congestion tax in Australia - Journal 01 Apr 2015
The role and design of a transfer pricing risk assessment framework for tax administrators - Journal 01 Oct 2014
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.