Break-Out Session C - VAT/GST and the sharing/gig Economy: Policy responses – Emerging models

Jan 27, 2026 — 08:30 am - 10:00 AM
Plenary Room - CC1

Chair:
Hilde Bervoets
Panel members:
Hanna Lee, Ben Smith, Fabiola Annacondia, Dominic DiFruscio, Ludwig De Winter, Elze Terra, Erich Tschopp
Break-Out Session C - VAT/GST and the sharing/gig Economy: Policy responses – Emerging models

Presentations

OECD Report on the Sharing/Gig Economy (2021)

Hanna Lee, OECD

New Zealand’s experience: GST and the platform economy

Ben Smith, New Zealand

Latin-America

Fabiola Annacondia IBFD

VAT/GST and the Sharing and Gig Economy in Canada

Dominic DiFruscio, Canada

VAT in the Digital Age: Platform Economy implementation

Ludwig De Winter, EU Commission

Business perspectives and experience

Elze Terra and Erich Tschopp, Business at OECD (BIAC)

Presented by

Chair

Panel members