NSW Supreme Court rules Uber platform mere collection agent; GST obligations unclear The Supreme Court of New South Wales in Australia has ruled ride-sharing drivers are independent, and not employees, in a case concerning ride-sharing. This means any Goods and Sales Tax obligations remain with
Court of Appeal rules Uber drivers are employees and are not responsible for GST Uber has lost its appeal against a New Zealand Employment Court ruling that its drivers are employees as Uber controlled the terms of the contracts. This is similar to the UK
Imposition on digital platforms Goods & Services Tax 1 April 2024 on ride and accommodation sharing New Zealand has imposed on gig & sharing economies platforms GST collections obligations from 1 April 2024. This shifts the indirect tax requirements from the accommodation and transportation service providers
Taxi rides via digital platforms face shift in VAT rate from 8% to 23% Poland’s Director of National Tax Information has indicated that digital platforms facilitating taxi or ride-sharing are to be reclassified to ‘other transport support services’ at 23% VAT. Currently, they are treated
Council of State finds VAT exemption conditions incompatible with EU VAT Directive Short term home sharers on platforms such as Airbnb are likely to face tighter rules on their VAT liability. Currently, they are exempted from VAT if the provider less than three of the
