The increase in tax crimes forces us to reflct on professional conduct in the framework of criminal law. The relationship between the taxpayer and the tax authorities is generally so complex that tax advisors inevitably become involved. Th fact that certain harmless activities carried out by professionals in carrying out their work may possibly be punishable leads to an objective analysis of such conducts, leaving aside their subjective aspect. If they merely stray from their role they may become criminally responsible, regardless of the special knowledge that professionals may have outside of their work as tax advisors.

Description: The platform economy represents the new challenge of the law of our time, especially at the tax level and in its international aspect. When we talk about platforms, we are not referring to a new concept, but to a new modality of what is called “shared economy”. Thus, in the shared economy we find a long-standing commercial form whose objective is to achieve interaction between consumers or between producers and consumers directly and without resorting to traditional companies or businesses to satisfy their needs. The platform economy has detected this reality and, using new technologies, has adapted it for its promotion through applications on smartphones and other devices so that a certain service reaches more users and as quickly as possible. Findings: At present, approaches are emerging about the employment relationship that originates between those who actually provide the service and the platform company that serves as an intermediary and connects borrowers with consumers. Conclusion: New criteria should be implemented in the interpretation of the concept of “permanent establishment” in order to ensure that platforms are taxed in the States where they effectively provide the intermediation service.