Transparency and accountability obligations of online platforms in tax matters

The advent of the digital economy has marked a significant step forward in the technological development of society, but it has raised new problems in terms of taxation: the virtuality of multinationals and the income they earn allow them to easily evade the tax burden and shift their huge revenues to countries with privileged taxation. One of the most significant tools for combating tax evasion by digital companies consists of strengthening administrative cooperation between States and implementing the tax transparency obligations incumbent upon them. This Chapter focuses on the legislative innovations at the European and national levels that impose significant information tasks on home-sharing to the benefit of the relevant national tax authorities. It also discusses the emblematic Airbnb Case, in which the ECJ dismissed the claims of illegality regarding the regulation brought by the company in question.