OECD releases an international framework “Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms which is meant to enable the jurisdictions to exchange information, even where the receiving jurisdiction has not implemented the “Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy” (Model Rules) approved by the OECD/G20 BEPS Inclusive Framework. Click here to read OECD’s Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods.
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