OECD members: 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 outlines the exchange of information on relevant services with jurisdictions. The MRDP consists of a Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (part I) and an optional module to extend the scope of the Model Rules to the sale of goods and the rental of means of transportation (part II).