Tax & Privacy Alert: OECD Model Reporting Rules Affecting Digital Platforms

On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy" (the "Model Reporting Rules"). The 'sharing' and 'gig' economy largely takes place via digital platforms. According to the OECD, the Model Reporting Rules were designed to provide jurisdictions with a framework to adopt uniform legislation aiming at the collection of information on transactions and income realized by those who participate in the sharing and gig economy by providing certain services through such platforms (e.g. rental of houses, personal services, delivery services, etc.). The OECD refers to these service providers as "Sellers". Although the Model Reporting Rules are set up to collect information on Sellers, the administrative burden is carried by entities that contract with those Sellers, the so called "Platform Operators". A broad scope of Platform Operators are subject to