What the UK Supreme Court ruling on Uber means for gig economy MNEs

Alice Jones

February 24 2021

Show more sharing options

Any tax implications of the Uber case could set a precedent for other MNEs globally

The tax implications of Uber’s drivers being classified as ‘workers’ rather than self-employed are still unclear, but the UK revenue authority’s next steps could set a precedent for the treatment of multinational enterprises (MNEs).

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Alice Jones

Commercial Editor ITR

Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.

more across site & shared bottom lb ros

More from across our site

Indirect Tax

Opinion: Trump’s tariffs bluster benefits no-one, except maybe tax advisers

The US president’s flippant approach to international trade will cause chaos for corporations, but there are opportunities for intrepid tax advisers

Tom Baker, March 13 2025

Transfer Pricing

Czech Republic TP ruling branded ‘significant resource’ for taxpayers

The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when determining reference prices in tax assessments, one expert told ITR

Sam Sholli, March 13 2025

Direct Tax

How the EU’s Digital Operational Resilience Act will impact tax

Tax teams and the IT experts they rely on should be wary of increased compliance, says Richard Sampson, chief revenue officer at Tax Systems

Richard Sampson, March 12 2025

Direct Tax

Bär & Karrer succeeds in Swiss supreme court tax ruling

The law firm was representing a businessman in the commodities sector who had previously been convicted of tax fraud

Sam Sholli, March 11 2025

Direct Tax

‘Troubling and unhelpful’: Tax experts on Trump’s trade war

One expert last month predicted the short-term impact of tariffs would be “devastating” for both Canada and the US, particularly if the former instituted retaliatory measures

Sam Sholli, March 11 2025

Rankings analysis

State of the market: sizing up UK tax firms

Ahead of another busy year for the World Tax rankings and ITR Awards, we profile some of the UK’s major firms and explore key market trends

Ed Conlon, March 10 2025

Direct Tax

Australia ‘carefully watching US developments’ on pillar two: minister

The Labor government has done more than any previous administration to crack down on multinational tax avoidance, Andrew Leigh also tells ITR

Tom Ravlic, March 10 2025

Direct Tax

Preparing for FASTER with data automation

Companies that come to terms with digitised tax processes now will stand to gain from FASTER’s disruption, argues Carlos Silva of Xceptor

Carlos Silva, March 07 2025

Direct Tax

This week in tax: KPMG US elects Tim Walsh as chair and CEO

Audit specialist Walsh, a 33-year veteran of KPMG, will assume the leadership role in July; in other news, a think tank has claimed that the UK tax advisory market requires ‘urgent reform’

Sam Sholli, March 07 2025

Transfer Pricing

India: AON TP ruling ‘will act as strong precedent’

The court emphasised that TP analysis must adhere to the arm's-length principle, be based on the specific facts of each transaction and comply with domestic regulations, one expert says

Sam Sholli, March 06 2025