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Sharing the rides but are we sharing the profits?

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Published on 01 Jun 16 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Ride-sharing services like Uber are posing major challenges to traditional taxation models. This is because business profits generated by Uber and similar companies are perceived to be “geographically divorced” from the provision of ride-sharing services themselves. To that extent, host countries that physically support the income-generating activities might lose out on the tax revenue because the “digital company” could be based in another country.

This article considers the OECD’s BEPS project against companies like Uber to determine how and where profits are made, and how the concepts of source and residence are applied to characterise income for tax purposes in a consistent way. This article also seeks to establish: (1) the taxation models in Australia, France and the United States that are applied to capture taxable income; (2) how income tax is captured at a personal level earned from employment; and (3) the enforceability of regulations in different local governments.

Author profiles

Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019
Click here to expand/collapse more articles by Dale PINTO.
Tipei M Gambiza
Gambiza is a Masters Student at Curtin Law School.
Current at 1 June 2016

 

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