OECD Publishes Information Exchange Framework for Model Reporting Rules for Digital Platforms and New Optional Rules for Goods Sales

The OECD has announced the publication of a multilateral agreement for the exchange of information under the model reporting rules for digital platforms, as well as an optional module for reporting on the sale of goods.

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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 good…