FAQ
- OECDE FAQs: Model Reporting Rules for Digital Platforms (oecd.org)
- General information (French)
Test (PDF, 298.33 KB) (French)
Practical documentation
OECD
- Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy: report
- Model Reporting Rules for Dgital Platforms: International Exchange Framework and Optional Module for Sale of Goods
- Signatories of the multilateral competent authority agreement on automatic exchange of information on income derived through digital platforms
- Tax Identification Numbers (TIN’s): this website gives an overview of the national legislation as regards the granting, the structure, the use and the validity of the TIN or its functional equivalent.
EE
- TIN on EUROPA. This website contains all information (structure, identity documents on which to find the TIN, national documentation...) with the respect to the TIN into force in each of the Member States. A module can also be used to check the syntax structure of a given TIN.
- DAC7 web page on the website of the European Commission. This DAC7 web page contains useful information for both platform operators and sellers operating on digital platforms.
- Main provisions
- Rationale
- Taxation of income earned by sellers (national legislation)
- Equivalence mechanism
- Legal texts
BE