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Digital platforms are websites or applications that facilitate transactions between sellers and their customers. »Ê¹ÚÌåÓýapp use of such platforms has grown rapidly in the sharing and gig economy (the sharing of assets or services between private individuals and the flexible working that is carried out by freelancers or contractors). This work is not always visible to tax authorities, particularly if the platform is based overseas, and sellers are not always aware of their tax obligations.

In July 2020, the OECD published the Model Reporting Rules for Digital Platforms (MRDP). »Ê¹ÚÌåÓýappse are a set of template rules applying to digital platform operators for participating OECD jurisdictions to implement in their domestic law. MRDP is designed to help sellers (providers of goods and services) operating on digital platforms to get their tax right, and to help tax authorities identify and tackle cases of non-compliance. »Ê¹ÚÌåÓýappse are also international standardised reporting rules for platform businesses which will avoid a patchwork of different domestic requirements.

»Ê¹ÚÌåÓýapp primary focus of the Model Rules is on facilitating and enhancing compliance of platform sellers with their tax obligations. »Ê¹ÚÌåÓýapp rules do not replace any existing powers that a jurisdiction may already have.