Code of Conduct: Co-operation between tax administrations and sharing and gig economy platforms

Organisation for Economic Co-operation and Development2026-02-07 收录

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https://www.oecd.org/en/publications/code-of-conduct_f77c3042-en.html

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This Code of Conduct sets out core elements of co-operation between tax administrations and platform operators, and is designed to support compliance in all situations. The benefits foreseen from this Code of Conduct are twofold: first, the standardisation of “soft law” approaches to the provision of information and prompts by platforms can reduce...