OECD FAQs on the Application of Model Reporting Rules for Digital Platforms

• The OECD maintains a list of frequently asked questions (FAQs) on the Model Reporting Rules for Digital Platforms (MRDP).
• The FAQs clarify the MRDP and ensure consistency in their implementation.
• An entity related to the platform operator can be a seller on a platform made available by the platform operator.
• The 2021 guidance on interpretative guidance applies to both goods and services in terms of determining if a platform allocates opportunities for sellers to provide relevant services/activities to users.
• Software that facilitates the listing or advertising of relevant services/activities and also provides a chat function or a rating system would not fall under the exclusion for software exclusively allowing the listing or advertising of relevant services/activities.
• In order for software to qualify as a platform under the Model Rules, it must meet three tests: accessibility by users, facilitation of relevant services/activities, and the known or reasonably knowable amount of consideration for such services/activities by the platform operator.
• The definition of “platform” does not necessarily have to be equated with software for the faithful domestic transposition of the Model Rules.

Source: oecd.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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