The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (“Model Reporting Rules for Digital Platforms” or “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 such platforms, in particular in the sharing and gig economy. Activities facilitated by platforms may not always be visible to tax authorities or self-reported by taxpayers. At the same time, the platform economy also permits increased access to information by tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms.
Updated October 2023
The OECD maintains and regularly updates a list of frequently asked questions related to the Model Reporting Rules for Digital Platforms. These FAQs were received from business and government delegates and answers to such questions clarify the Model Rules and assist in ensuring consistency in their implementation.
Download the FAQs (PDF)
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