This Code of Conduct sets out core elements of co-operation between tax administrations and platform operators, and is designed to support compliance in all situations. The benefits foreseen from this Code of Conduct are twofold: first, the standardisation of “soft law” approaches to the provision of information and prompts by platforms can reduce burdens on individual tax administrations from negotiating multiple similar arrangements with platforms operating in their jurisdiction and can make it easier for platforms to develop solutions which are widely applicable in different jurisdictions. Second, a Code of Conduct can help sellers understand their obligations, to assist them in reporting taxable income and to facilitate the sharing of information with tax authorities.
Code of Conduct
Co-operation between tax administrations and sharing and gig economy platforms