A digital single window

Daisy Ogembo considers the taxation of platform workers and the viability of an EU digital single window for income data

Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided through, on, or mediated by platforms, and which features a wide array of standard and non-standard working arrangements/relationships’ (see bit.ly/3f66gAZ). The Cambridge Dictionary defines ‘gig-economy’ as ‘a way of working that is based on people having temporary jobs or doing separate pieces of work, each paid separately, rather than working for an employer’. Platform work includes localised gig work, such as taxi and food delivery services provided through platforms like Uber and Deliveroo, as well as web-based platform work such as graphic design and data entry through platforms like Fiverr and Upwork.