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The OECD has released a new global tax reporting framework named the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP) aims to help taxpayers to be compliant with their tax obligations. It also seeks to avoid a proliferation of different and unilateral reporting regimes and help create a sustainable environment supporting the growth of the digital economy. The MRDP are part of a wider strategy of the OECD to address the tax challenges arising from the digitalisation of the economy.
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Liability of intermediaries
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