Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy published by OECD (2020).
“Building blocks of the Model Rules
The market of online platforms facilitating a variety of transactions between users in the “sharing” and “gig” economies is growing rapidly. The emergence of these platforms is changing many business sectors in which platforms are active. As part of that change, tax administrations may wish to consider adapting their compliance strategies to reflect that an increasing number of taxpayers are earning taxable income through such platforms. On the one hand, the growth of sharing and gig economy platforms presents significant opportunities for tax administrations, as it may bring activities previously carried out in the informal cash economy onto digital platforms, where transactions and related payments are recorded in electronic form. If leveraged in the right way, this can lead to greater transparency and minimise compliance burdens for both tax administrations and taxpayers. At the same time, certain activities carried out through these platforms may not always be visible to tax administrations or self-reported by taxpayers. This is because the development of the gig economy entails a shift from traditional work relations under employment contracts to the provision of services by individuals on an independent basis, which is not typically subject to third-party reporting. These developments present risks of distorting competition with traditional businesses and reducing declared taxable income. Against that background, a number of jurisdictions have already introduced reporting measures requiring platform operators to communicate to the tax authorities revenues received by platform sellers, while others are planning to introduce similar measures in the near future. Given, however, that the platforms are facilitating transactions in the sharing and gig economies on a global scale, there are inherent limitations to the effectiveness of domestic reporting rules. In particular, governments may face challenges in terms of the enforcement of domestic reporting requirements when the platform operator is not located in their jurisdiction. At the same time, platforms facilitating transactions in multiple jurisdictions may be confronted with a wide set of permutations of domestic reporting requirements, which may lead to increased costs and potentially harmful barriers to the further development of their businesses. It is against this background that the OECD has developed model reporting rules that could be adopted by interested jurisdictions on a uniform basis to collect information on transactions and income realised by platform sellers, in order to contain the proliferation of different domestic reporting requirements and to facilitate the automatic exchange agreements between such interested jurisdictions. This document was approved by the OECD/G20 Inclusive Framework on BEPS on 29 June 2020 and prepared for publication by the OECD Secretariat…”
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