The results of the public consultation with sellers have already been published by the agency
Following the transmission of a consultation document on the standards model for the collaborative and on-demand economy, the OECD has published the resulting comments. These comments refer to collaborative platforms regarding sellers and the low demand economy (“Sellers in the Sharing and gig economy”).
The main objective of this regulation is to increase transparency and minimize compliance costs for administrations and taxpayers. In this way, activities carried out using digital platforms and through appropriate records will be taxed.
Therefore, the comments published by the OECD include the contributions to the model standards that have been developed so that all tax administrations worldwide can adopt a regulation with information requirements for transactions and income of collaborative platforms.
B Law & Tax
International Tax & Legal Advisors