Executive summary
On 19 February 2020, the Organisation for Economic Co-operation and Development (OECD) released a consultation document (the Consultation Document) on model rules for reporting of data by platform operators with respect to sellers in the so-called sharing and gig economy. This interest in a common set of data reporting rules parallels the European Commission’s interest in amending the European Union (EU) Directive on Administrative Cooperation (Directive 2011/16/EU, also kn…