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This tax information and impact note is about new reporting rules for digital platforms.
Digital radio action plan report
Tis study analyses the role of digital technology and digital platforms on the development of the modern economy
The government is consulting 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 and also to the sellers.
The government's response to a European Commission consultation on digital platforms.
A rapid review of the evidence on the effectiveness of digital platforms to reduce violence against women and girls
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Research on the nature of competition in online platforms (also known as ‘digital platforms’).
A research paper from the BIS
A report on the relationship between competition and innovation in digital markets, and a survey providing evidence on the scale and extent of harm experienced by third-party retailers using e-commerce platforms.
Understand how preventative design measures can reduce the risk of harms happening on your online platform.
A research paper from the CMA
If you manage an online platform that allows user generated content, these 7 steps will help you keep your business and your users safe.
This report examines the current sector of online platforms with video-sharing capabilities, how these platforms protect users from harmful content and the user experience on platforms with video-sharing capabilities.
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