Taxing the Sharing Economy – A Swedish and EU Perspective
The sharing economy, also called the collaborative or peer-to-peer (P2P) economy, refers to online market places for sellers and buyers of goods and services. It is an economic system in which assets or services are shared between private individuals, either for free or for a fee, by means of the internet. Specialized market places have in recent years emerged for P2P exchanges of services, such as the short-term rental of housing or office space, transportation services for short trips in personal vehicles and the lending of tools and other items.
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