OECD – Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. This publication contains the OECD’s Model Rules that require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The Model Rules were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework for digital platforms. As the digitalisation of the economy entails a shift from traditional employment contracts towards independent work, activities facilitated by platforms may not always be reported to tax administrations, either by third parties or by taxpayers themselves. The platform economy also means increased access to information for tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms. In light of these developments, the Model Rules are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing field with traditional businesses, in the key sectors (accommodation and transportation) of the sharing and gig economy. The Model Rules also have the ambition to contain the proliferation of unilateral reporting requirements seen in recent years, as well as to streamline reporting regimes for tax administrations and platform operators alike.