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OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received

OECD: Draft reporting rules for platform operators

The Organisation for Economic Cooperation and Development (OECD) today released comments received with respect to draft model rules for reporting by platform operators with respect to sellers in the “sharing” and “gig” economy.


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The OECD’s draft model reporting rules are proposed to provide a uniform basis to collect information on transactions and income realised by sellers using online platforms. Read the comments in today’s OECD release.

The OECD in February 2020 released the public consultation document. As noted in the OECD consultation document release:

  • The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly and is changing many business sectors, but presents opportunities for tax administrations because it may bring activities previously conducted in the informal cash economy onto digital platforms.
  • Certain tax authorities have already introduced certain reporting obligations on platform operators to report. Others are planning to introduce similar measures in the near future.
  • Governments may face challenges in terms of the enforcement of domestic reporting requirements when the platform operator is not located in their jurisdiction.
  • Also, platforms facilitating transactions in multiple jurisdictions may be confronted with multiple domestic reporting requirements that may lead to increased costs and burdens.  

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