OECD members: Special taxation of data flows and digital services measure in Model Reporting Rules for Digital Platforms
Progress
Current status
adopted
22 Jun 2021 adopted
Scope
Implementers
Australia
Austria
Belgium
Canada
Chile
Colombia
Costa Rica
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Latvia
Lithuania
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Republic of Korea
Slovakia
Slovenia
Spain
Sweden
Switzerland
Turkiye
United Kingdom
United States of America
Policy Area
Taxation
Policy Instrument
Other operating condition, nes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
other regulatory body
Implementation Level
multilateral agreement
Timeline of events
Adopted Model Reporting Rules for Digital Platforms including special taxation of data flows and digital services
The Model Reporting Rules for Digital Platforms ('MRDP') are adopted by the OECD, aiming to establish a global reporting framework in respect of activities being facilitated by such platforms, in particular in the sharing and gig economy. The MRDP o…
SourceEvent type
outline
Action type
adoption
Government branch
executive
Government body
other regulatory body