OECD Updates FAQs on Model Reporting Rules for Digital Platforms

The OECD has updated its FAQs on the Model Reporting Rules for Digital Platforms to provide additional guidance on their implementation. The FAQs cover definitions, due diligence procedures, and reporting requirements.
One question addresses whether the definition of Personal Services includes non-customized pre-recorded digital content and pre-scheduled group activities. The answer states that Personal Services require adaptation to the specific requirements of the user, so non-customized pre-recorded digital content and pre-scheduled group activities would not be considered Personal Services.
Another question clarifies whether the guidance on businesses that are the only seller on a website also applies to businesses that are the only buyer on a website or Platform Operators that buy-in goods or services from users. The answer confirms that the guidance applies in these instances as well.
Finally, a question asks when Consideration is considered to be known or reasonably knowable by the Reporting Platform Operator. The answer explains that Consideration includes compensation paid or credited to a Seller, and it is known or reasonably knowable if the Reporting Platform Operator has knowledge of the transaction and the price.

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