ILO Convention No. 193 and the Tax Consequences of Reclassifying Platform Work

This article examines how implementation of ILO Convention No. 193 may lead states to reclassify platform workers, triggering payroll and social contribution liabilities, permanent establishment exposure, transfer pricing reallocations and VAT/GST effects. It compares the Convention with the EU Platform Work Directive and analyses the resulting article 15 treaty question.