Exchange of information

Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy


The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy ("Model Reporting Rules for Digital Platforms" or "MRDP") were developed 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 such platforms, in particular in the sharing and gig economy. Activities facilitated by platforms may not always be visible to tax authorities or self-reported by taxpayers. At the same time, the platform economy also permits increased access to information by tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms.



In light of the above, the OECD has developed a transparency framework consistent of the following components:

Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods

Published 22 June 2021

Reflecting the interest of a number of jurisdictions to permit the extension of the scope of the Model Rules to the sale of goods and the rental of means of transportation, the OECD has developed an optional module allowing such jurisdictions to implement the Model Rules with an extended scope. Exchanges of information under the Model Rules are operationalised by an international legal framework in the form of the Multilateral Competent Authority Agreement.

Download the report (PDF)

Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

Published 3 July 2020

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.

Download the report (PDF)

Code of Conduct

Published 3 July 2020

A draft Model Code of Conduct was originally included in The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD, 2019) and subsequently revised with further consultation. The intention of this Code of Conduct is, where administrations feel this might be useful in their circumstances, to facilitate a possible standard approach to co-operation between administrations and platforms on providing information and support to platform sellers on their tax obligations while minimising compliance burdens. This Code of Conduct, published by the OECD Forum on Tax Administration, is intended to supplement the Model Reporting Rules for sellers in the sharing and gig economy, in particular in instances where sellers are not subject to reporting under the model rules, for example because the transactions are out of scope or the jurisdiction has not yet implemented the model rules.

Download the Code of Conduct (PDF)


XML Schema and User Guide


In order to technically support the collection, reporting and exchange of information collected pursuant to the Model Rules, the OECD is currently developing an XML Schema and a related User Guide, which are expected to be released by the end of 2021.