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Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/model-rules-for-reporting-by-platform-operators-with-respect-to-sellers-in-the-sharing-and-gig-economy_d7973047-en.html
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The Model Rules require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The Model Rules are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing...
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