In light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by digital platforms, in particular in the sharing and gig economy, the OECD developed the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP), including a module for the sale of goods through platforms, as well as a framework for the automatic exchange of information of information collected pursuant to the MRDP.
International tax compliance policies and best practices
Besides the adoption of the International Tax Transparency Standards, the OECD developed several initiatives to promote international tax compliance, including through standardised international tax transparency frameworks, model legislation and guidance on best practices.
Key messages
The purpose of the model mandatory disclosure rules is to provide tax administrations with information on CRS Avoidance Arrangements and Opaque Offshore Structures, including the users of those Arrangements and Structures and those involved with their supply. Information disclosed pursuant to the application of these model rules can be used both for compliance purposes and to inform future tax policy design. These rules should also have a deterrent effect against the design, marketing and use of arrangements covered by the rules.
The application of such rules is supported by the international framework provided in the Multilateral Competent Authority Agreement on the Automatic Exchange Regarding CRS Avoidance Arrangements and Opaque Offshore Structure.
The OECD has always recognised the importance of offering taxpayers the opportunity to become compliant and has encouraged governments to enable people who want to regularise their tax affairs to declare the income and wealth they have concealed in the past. Voluntary disclosure programmes offer such taxpayers a way to do this and for governments a way to secure payment of missing revenue, using relatively limited administrative resources. In 2015, the OECD adopted guidance aimed at helping governments design and implement successful voluntary disclosure programmes.
