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Reporting rules for digital platforms

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The OECD has released a standardised format to support the electronic reporting and automatic exchange of information collected under the Model reporting rules for digital platforms which require digital platforms to report income realised by those offering accommodation, transport or personal services, as well as those selling goods, through their platforms, to the tax authorities. The format was developed in co-ordination with the EU to ensure consistency with DAC7.

Issue: 1571
Categories: News