平台是新云:市场,交付服务,消费者金融等等,第二部分的第一部分

On December 3, 2020 we hosted a live webinar, “Platforms Are the New Cloud: 市场, Delivery 服务, Consumer Finance, and More”, where we discussed more in-depth the topics in this 博客 post. If you would like receive a link to watch a recording of this webinar or for more information, please e-mail [电子邮件 protected].

电子商务的加速转变导致各种平台的普及,使企业可以进行市场营销,销售产品并与之互动。heir customers. From online marketplaces, to last-mile fulfilment and delivery, to consumer financial services, digital e-commerce platforms are fast becoming a leading model for product and service delivery globally. 通过 allowing each actor to focus on the functions they perform best, while relying on the strength of others to fill the gaps, platforms can seamlessly drive up efficiency for everyone involved.

Though platforms provide powerful solutions, they also give rise to numerous risks and liabilities, and introduce a complex web of relationships that can be challenging to manage. In this two-part 博客 series, we help unravel some of the admittedly untidy issues that commonly arise in platform delivery models. We also highlight possible ways to maximize the benefits of e-commerce platforms while limiting exposure.  

在第一部分中,我们确定了与合同和责任,隐私和数据保护以及税收相关的一些关键平台注意事项。第二部分着眼于贸易和产品合规性,竞争法和消费者保护方面的问题。尽管这些帖子中的大部分讨论都围绕在线市场进行,但大多数原理和注意事项与其他类型的平台同样相关。 

合同与责任

在典型平台上进行的交易会引入许多关系,包括合同关系和合同外关系,并且经常重叠。在曾经仅由卖方和客户之间进行交易的情况下,通过引入市场平台,现在可能是:

  • 买卖双方之间的交易;
  • 平台运营商与卖方之间的服务安排;
  • 客户与平台运营商之间的服务条款;
  • 快递员与平台运营商之间的协议;和
  • 快递员与众多参与者(例如,卖方,客户,广大公众)之间的互动。

该网站介绍了许多问题。谁在做买卖?支付的金额是多少,哪些参与者之间?正在提供什么服务以及由谁提供?谁负责产品问题?谁负责法律合规性以及哪些法律?谁负责客户服务?一个演员在多大程度上应负责另一位演员的渎职行为? 

尽管在传统的交付模型中,这些问题的答案通常很简单,但在平台模型中却没有简单的答案,并且答案因情况而异。在匆忙进行的谈判中,这些基本问题常常被忽略,并且由此产生的风险和责任得不到充分的认识或管理,这是一路不受欢迎的意外之策。

Actors can better position themselves for success by taking stock, at the outset, of the relationships involved, the governing contracts and the actors’ respective roles and responsibilities. Achieving a clear understanding of each of these elements will make it possible to put in place appropriate mechanisms to 地址 the resulting risks and liabilities, including through customer notices, contractual indemnities, and internal operating policies and procedures.

隐私和数据安全

When it comes to data, platform operators and sellers have a lot to think 关于. There are risks, such as data breaches and ever-increasing fines, and rewards, such as being able to understand and respond to customer needs in ways not possible for brick and mortar stores or single-seller e-commerce 网站s. Against a vibrant background of evolving privacy legislation, platform operators and sellers must start thinking 关于 data on day one.

Both seller and operator will bear some responsibility for cybersecurity. Practically, the operator is in a better position to maintain the platform’s overall security, but sellers can be a source of risk, too. For example, if a hacker obtains a seller’s login credentials and then takes advantage of an error in the platform, the hacker could move across the platform to get information 关于 other sellers and their customers. The seller might notice its own credentials were hacked, but fail to inform the operator. In this example, one can see how failures on both the part of both operator and seller can lead to data breaches.

尽管数据泄露已成为与个人信息相关的主要风险,但第二个风险现在已经显现: 加拿大准备引进 可能会超过1000万美元的行政罚款,对于更严重的违规行为,可能会高达2500万美元的罚款。

这些惩罚对平台运营商和卖方都是严重的风险,特别是考虑到平台上的两个或多个企业可能可以访问同一个人的个人信息,从而使多个企业成为该信息的潜在控制者这一事实尤其如此。在确定谁负责回应个人的个人信息请求时,这种重叠也会引起严重的混乱。由于不遵守此类要求可能会受到罚款,因此平台服务协议应适当分配责任,同时要认识到平台和卖方在具有不同隐私法制度的多个司法管辖区运营。 

Operators have access to data across multiple customers, while sellers will, at most, have access to their own customers’ data. In certain cases, operators will limit the data available to customers (for example, excluding 电子邮件 地址es if the operator provides communications tools). While less data flowing between fewer parties reduces the risk of data breach, it also limits a seller’s ability to understand its customers. Conversely, the operator may be able to gain a much deeper understanding of the platform’s customers than any one seller could. The benefit of that understanding might be something the operator can share with sellers without actually providing personal information, such as by providing information 关于 trends and overall customer preferences. The scope of access to personal information should be a consideration when choosing a platform, and thought should also be given to what ancillary services the operator may provide based on its detailed understanding of its customers.

税收

就加拿大营业税而言,非居民平台是立法的主要目标之一,该立法趋向于对从国外向加拿大消费者供应的商品征税。近年来,有几个省份颁布了立法,要求非居民供应商(视情况而定,包括平台运营商和卖方)进行注册,以对这些省份的消费者购买的商品征税和免税。即使平台不满足在辖区内开展业务或在给定省份实际存在的历史测试,该义务仍然存在。毫不奇怪,省政府将对这些行为者施加登记和征收义务作为增加税收的有效途径。许多加拿大企业的确欢迎这些发展,因为它为本地企业提供了公平的竞争环境,这些企业已经负有法律义务对类似交易收取费用和征税。

特别是在魁北克,新的平行魁北克销售税(以下简称“QST”)制度是在2018-2019年预算的范围内采用的,要求非居民“特定供应商”和“特定数字平台”的运营商注册并收集对“特定魁北克消费者”供应的QST。此类新注册义务通常于2019年1月1日生效。有关这些措施的更多详细信息,请参阅 这里.

萨斯喀彻温省最近还尝试扩大其税基,现在要求某些市场服务商和在线住宿平台的运营商注册并收取省级营业税(以下简称“太平洋标准时间”)。于2020年6月15日宣布的更改于2020年7月3日成为法律,并自2020年1月1日起追溯生效。有关这些措施的更多详细信息,请参阅 这里.

在不列颠哥伦比亚省,虽然注册要求历来涉及该省持有的某种清单,或涉及向该省的招标和交付,但政府于2020年2月宣布了新的PST注册要求,以便加拿大商品销售商以及加拿大和外国软件销售商电信服务通常需要注册才能收集PST。 2020年9月2日宣布推迟实施这些更改,并将于2021年4月1日生效。

这些是加拿大运营平台税收格局的重大变化。与其他市场运营商和在国外经营的企业一样,平台通常应审查其在加拿大的活动,并确定是否有义务进行注册,何时进行注册以及其系统是否能够开具发票,收取和披露符合规定的税款最近颁布的立法。这项义务不再围绕企业在任何特定省份中是否有实体存在或正在开展业务而展开。由于有迹象表明GST / HST可能朝相同的方向发展,因此有望得到进一步的发展。

在起草本文之后不久,就释放了人们普遍期待的有关加拿大非居民生产的商品的重要的GST / HST新措施。请查找有关此类措施的更多详细信息 这里.

还有更多…

如上所述,该主题的第二部分将介绍贸易和产品合规性,竞争法和消费者保护方面的问题。

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