OECD Proposes Changes to Digital Platform Tax Reporting Rules

The OECD proposed changes to the reporting framework that dictates how digital platforms in the sharing and gig economy share income information with tax authorities.

The body initiated a consultation Monday that would introduce fresh clarifications and amendments to reduce duplicative or unnecessary reporting for online sellers.

The model rules, introduced for digital platforms in 2020, require sellers to collect information on income from accommodation, transport and personal services, like Uber Technologies Inc. and Airbnb Inc., and share it with tax authorities.

The OECD’s proposed amendments aimed to correct a “range of issues” identified by implementing ...