On 22 June 2021 the OECD issued a report entitled “Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods” (‘the Report’). The Report introduces an optional module to the model reporting rules for digital platform operators published by the OECD in July 2020, extending the scope of the model reporting rules to the sale of goods and the rental of transportation means. Furthermore, the Report provides for an international legal framework to exchange information on income derived through digital platforms. With the Report, the OECD model reporting rules for digital platform operators are more aligned with DAC7. DAC7 imposes reporting obligations for digital platform operators which must be implemented by the European Member States not later than 31 December 2022.
Source PwC
