OECD publishes international exchange framework and optional module for Model Reporting Rules for Digital Platforms

On 22 June 2021, the OECD published a report regarding international exchange framework and optional module for Model Reporting Rules for Digital Platforms: “Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods”. Click here to go to the publication on the website of the OECD. The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy ("Model Reporting ...

Digital platforms have an important role to play in value added tax policy in the sharing and gig economy

Digital platforms can play an important role in the application of Value Added Taxes/Goods and Services Taxes (VAT/GST) policies in the sharing and gig economy, according to a new OECD report “The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration”. This has been announced with a press release on the website of the OECD on the occasion of the release of the report ...

Public comments received on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy

On 19 February 2020, interested parties were invited to provide comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. The OECD is grateful to the commentators for their input and has published the public comments received. For more information, click here to go to the press release dated 15 April 2020 on the website of the OECD which press release ...

OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy

As part of the ongoing work of the Committee on Fiscal Affairs, the OECD is seeking public comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. This was announced with a press release published on the website of the OECD. From the press release: BACKGROUND The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly ...

Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation, according to a press release on the website of the OECD. Hans Christian Holte, Chair of the FTA and Head of the Norwegian Tax Administration said, "FTA members collectively bring in over EUR ...