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Policing platform users’ compliance: new international reporting rules

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The OECD and European Commission have published proposals for online platforms to conduct due diligence on users and make annual reports of the data collected to tax authorities. While it may impose a heavy compliance burden (especially for smaller operators), the introduction of a harmonised set of rules to replace divergent local regimes has upsides and may be more palatable for platforms than other options on the table.

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