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Briefing

Policing Platform users' compliance: new international reporting rules

The OECD and European Commission have published proposals for online platforms to conduct due diligence on users and make annual reports of the data collected to tax authorities. While it may impose a heavy compliance burden (especially for smaller operators), the introduction of a harmonised set of rules to replace divergent local regimes has upsides and may be more palatable for platforms than other options on the table.

Our London Tax team has produced a briefing highlighting the key issues to be aware in respect of the proposed new rules and discussing whether the proposed rules are good news or bad news for online platform operators. The full briefing is available here