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Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy



Published 3 July 2020

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This publication contains the OECD's Model Rules that require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.

The Model Rules were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework for digital platforms. As the digitalisation of the economy entails a shift from traditional employment contracts towards independent work, activities facilitated by platforms may not always be reported to tax administrations, either by third parties or by taxpayers themselves. The platform economy also means increased access to information for tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms.

In light of these developments, the Model Rules are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing field with traditional businesses, in the key sectors (accommodation and transportation) of the sharing and gig economy. The Model Rules also have the ambition to contain the proliferation of unilateral reporting requirements seen in recent years, as well as to streamline reporting regimes for tax administrations and platform operators alike.



A draft Model Code of Conduct Code was originally included in The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD, 2019) and subsequently revised with further consultation. The intention of this Code of Conduct is, where administrations feel this might be useful in their circumstances, to facilitate a possible standard approach to co-operation between administrations and platforms on providing information and support to platform sellers on their tax obligations while minimising compliance burdens. This Code of Conduct, published by the OECD Forum on Tax Administration, is intended to supplement the Model Reporting Rules for sellers in the sharing and gig economy, in particular in instances where sellers are not subject to reporting under the model rules, for example because the transactions are out of scope or the jurisdiction has not yet implemented the model rules.

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