Executive summary
On 29 March 2022, the Organisation for Economic Co-operation and Development (OECD) released the standardized IT-format (a User Guide and an XML Schema) to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for digital platforms released in 2020 and the optional module that extends the scope of the Model Reporting Rules released in 2021.
These Model Reporting Rules require digital platforms to report on the inco…