Cabinet paper DEV-22-SUB-0018: The role of digital platforms in the taxation of the gig and sharing economy: release of discussion document

1. IR2021/182 – Tax policy report: Taxation of the gig and sharing economy (6 May 2021) (6 pages; PDF 208 KB; DOCX 97 KB)
2. IR2021/460 – Tax policy report: Public release of a discussion document on the role of digital platforms in the taxation of the gig and sharing economy (2 December 2021) (7 pages; PDF 220 KB; DOCX 106 KB)
3. DEV-22-SUB-0018 – Cabinet paper: Public consultation on the role of digital platforms in the taxation of the gig and sharing economy (2 March 2022) (5 pages; PDF 82 KB; DOCX 48 KB)
4. DEV-22-MIN-0018 – Minute: The role of digital platforms in the taxation of the gig and sharing economy: release of discussion document (2 March 2022) (2 pages; PDF 132 KB; DOCX 122 KB)

The Cabinet paper was considered by the Cabinet Economic Development Committee on 2 March 2022 and confirmed by Cabinet on 7 March 2022.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

• The role of digital platforms in the taxation of the gig and sharing economy – a Government discussion document (March 2022)