Taxation of platforms and workers

Badge awarded to

Iness Nachinga

Issued on 26 Sep 2026 by

atingi

The "Taxation of platforms and workers" badge holder has successfully completed the online course and passed the assessment. The badge holder has acquired and shown that they have a solid understanding of the new challenges to taxation brought about by the digital nature of labour platforms. Including the ramifications of this on workers and their access to social security. Secondly, the different approaches which can be applied to generate tax revenue from the platforms themselves. This course will equip you to develop smart policy responses in the era of the platform economy and reap the benefits of best practices of the gig economy. This 7th module focuses on the innovations and challenges posed by the digital economy to taxation. It explores the two dimensions of taxation on digital labour platforms: the workers themselves and the platforms. Assessing the current status quo and introducing participants to potential innovative approaches from around the globe.

##corporate ##gig-economy ##multi-lateral ##platform ##socialprotection ##socialsecurity ##taxation ##uni-lateral ##VAT

Issuer

atingi

atingi@giz.de

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Criteria

This is an Assessment-Based Certificate which recognises the attainment of knowledge to the topic of digital labour platforms and competition law. Participants completed a 45-minute interactive course, followed by an assessable knowledge quiz.

The holder of this badge is able to:

Identify the tax challenges arising from the advent of digital labour platforms
Recognise the implications of different worker classification on taxation and social security
Recall the concept of the destination principle and the collection of VAT from cross border transactions
Explain different approaches to the taxation of sales and consumption from digital labour platforms with examples from different jurisdictions
Recognise the OECD BEPS project
Understand the differences between unilateral and multilateral approaches to taxation