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July 13, 2026Open Access

Digital labour and double taxation

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Key Points

This work examines the effectiveness of the current international tax framework for preventing double taxation of platform workers in digital labor.
Legal-dogmatic and analytical-critical methodology
Analysis of OECD Model Convention articles 5, 7, and 15
Evaluation of primary legal sources including EU regulations and ECJ jurisprudence.
Identified structural deficiencies in the legal framework for platform workers
Highlighting issues of worker classification causing systematic conflicts under articles 7 and 15
Recommending harmonized classification standards and platform-based withholding tax obligations.

Implication

This analysis explores challenges of double taxation for platform workers, suggesting legal reforms for solutions.

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Cite This Study

Laura Kõdar (2026) studied this question.

synapsesocial.com/papers/6a57248e88b21df875480d61 https://doi.org/10.25365/thesis.81481

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Income Taxation in Global Digital Economy: Challenges and Reform Directions in Light of OECD Proposals2025
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3Tax Challenges Arising from Digitalization: Evaluating the Taxation Models Proposed by the European Commission and the OECD2024 · 4 citations
4Tax Implications of Business Digitalization in Multinational Enterprises: A Comparative Study of OECD and EU Countries2025
5Tax administration of digital economy: Concepts, problems and directions of development2024

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