The Model Rules require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The Model Rules are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing field with traditional businesses, in the key sectors of the sharing and gig economy. By providing a standardised reporting regime, the Model Rules help to minimise burdens on platform sellers and digital platform operators, which might otherwise arise were jurisdictions to apply multiple different requirements.