The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (“Model Reporting Rules for Digital Platforms” or “MRDP”) were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by such platforms, in particular in the sharing and gig economy. Activities facilitated by platforms may not always be visible to tax authorities or self-reported by taxpayers. At the same time, the platform economy also permits increased access to information by tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms.
In light of the above, the OECD has developed a transparency framework consistent of the following components:
- Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods
- Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
Source OECD
