Taxation of the sharing economy in the tourism sector both in national and international dimension
Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Nicolò Treglia
Publishing Year 2021 Issue 2021/34 Language Italian
Pages 44 P. 83-126 File size 869 KB
DOI 10.3280/DT2021-034004
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This essay analyzes, in the light of tax law, the impacts of sharing economy on the tourism sector. In particular, the development of this new business model offers the opportunity to propose some reflections concerning the taxation of profits earned by online platforms and the taxation methods of the income produced by the owners of the properties subject to short term leases. The analysis, from both a national and international perspective, does not neglect the important role played in the current context by the Covid-19 pandemic.
Nicolò Treglia, La fiscalità della sharing economy nel settore turistico nella duplice dimensione nazionale e internazionale in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 34/2021, pp 83-126, DOI: 10.3280/DT2021-034004