The latest addition to our series of brief insights into the workings of domestic and supranational bodies reviewing the taxation of digitalisation of business.
25 October 2023 - OECD updates FAQs on digital platform reporting
The OECD has updated its list of frequently asked questions (FAQs) on the application of the Model Reporting Rules for Digital Platforms (MRDP). It states that these questions were received from both business and government delegates - so the answers to such questions aim to clarify the MRDP and help to ensure consistency in their implementation, including some relevance to the application by EU Member States of DAC7.
The FAQs now cover the following:
I. Definitions
