On 19 February 2020, the Organisation for Economic Co-operation and Development (OECD) released a consultation document (the Consultation Document) on model rules for reporting of data by platform operators with respect to sellers in the so-called sharing and gig economy. This interest in a common set of data reporting rules parallels the European Commission’s interest in amending the European Union (EU) Directive on Administrative Cooperation (Directive 2011/16/EU, also known as the DAC) to facilitate the collection and exchange of data from digital platform operators by national tax authorities.1
The views and proposals included in the Consultation Document do not represent the consensus views of the Committee on Fiscal Affairs (CFA) or its subsidiary bodies but are intended to provide stakeholders with substantive proposals for analysis and comment. Interested parties are invited to submit written comments by 20 March 2020.
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