Digital labour platforms and digital workers: International tax implications

Digital platforms like Uber, Amazon, Deliveroo or Airbnb make inevitable part of our modern life-style. They offer a faster and often a more efficient way to receive a service and satisfy customers’ needs in a fast-rhythm daily routine. Digital platforms have grown to an unprecedented scale, so that many of them have dozens and even hundreds of millions of users. They created new ecosystems and new social environments, in which our modern economy operates. In this article, the authors would like to address societal, economic and tax effects of a particular type of digital platforms – digital labour platforms.