OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”

A response to the rapid growth of the digital economy

A response to the rapid growth of the digital economy

The Organisation for Economic Cooperation and Development (OECD) today released a report addressing the reporting rules of platform operators regarding sellers in the “sharing and gig economy.”

Read the OECD’s report: Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods [PDF 949 KB] (20 pages)

As noted in a related OECD release, the report was developed in response to the rapid growth of the digital economy and “to calls for a global reporting framework in respect of activities being facilitated by such platforms, in particular in the sharing and gig economy.”

According to the OECD, an optional module has been developed to allow jurisdictions to implement the model rules with an extended scope to permit the extension of the scope of the model rules to the sale of goods and the rental of means of transportation. Exchanges of information under the model rules are to be implemented by an international legal framework in the form of the Multilateral Competent Authority Agreement.

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