Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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Reflecting the interest of a number of jurisdictions to permit the extension of the scope of the Model Rules to the sale of goods and the rental of means of transportation, the OECD has developed an optional module allowing such jurisdictions to implement the Model Rules with an extended scope. Exchanges of information under the Model Rules are...
