CIOT response: Reporting rules for digital platforms

Published on: 22 October 2021

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Specialist Tax Regulatory Materials

Article summary

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority where the platform is resident, incorporated or managed, and also to the sellers.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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