In light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by digital platforms, in particular in the sharing and gig economy, the OECD developed the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP), including a module for the sale of goods through platforms, as well as a framework for the automatic exchange of information of information collected pursuant to the MRDP.
International tax compliance policies and best practices
Besides the adoption of the International Tax Transparency Standards, the OECD developed several initiatives to promote international tax compliance, including through standardised international tax transparency frameworks, model legislation and guidance on best practices.