European Trade Union Institute, ETUI.

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Working Papers

Publications that present ongoing or already concluded research and are intended for academics and other specialists.

Work in the platform economy: Deliveroo riders in Belgium and the SMart arrangement

Jan Drahokoupil (ETUI) and Agnieszka Piasna (ETUI)


This paper presents a case study of the food delivery platform, Deliveroo, in Belgium in 2016-2018. The case offers insights on the nature of platform work, the workers who perform it, the preferences of workers, the strategy of the platforms, and the role of local regulations.

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Corporate income tax in the EU, the Common Consolidated Corporate Tax Base (CCCTB) and beyond: is it the right way to go?

Christian Valenduc


This working paper reviews key elements of the debate around the Commission’s proposals to tackle the problem of low effective tax rates for multi-national companies by instituting a Common Corporate Tax Base (CCTB).

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