Model Reporting Rules for Digital Platforms
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/international-tax-compliance-policies-and-best-practices/model-reporting-rules-for-digital-platforms.html
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The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP) were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by digital platforms, in particular in the sharing and gig economy....
