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OECD FAQs on Model Reporting Rules for Digital Platforms

Clarification frequently asked questions on the reporting obligations for platform operators

Recently, the OECD provided answers on frequently asked questions on the reporting obligations for platform operators in a FAQs document. These answers are relevant in relation to the DAC7 rules that were implemented and entered into force in the Netherlands on 1 January 2023.

Source Deloitte

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