Digital platforms, Employment, Taxpayer classification

(Tax Policy Center of the University of Lausanne) and (Tax Policy Center of the University of Lausanne, Switzerland)/ /3 Comments

The purpose of this short contribution is to shed some light on the discussion regarding an Uber drivers’ qualification – whether they should be considered employees or independent contractors. If Uber is considered as an employer and the driver as an employee, then the Company will be responsible for certain matters. For instance, depending on…