The Norwegian parliament has reportedly approved the government proposal to introduce new reporting obligations for digital platforms in line with the OECD Model Rules for Reporting by Platform Operators and the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA), which Norway signed in November 2022. The obligations require both resident and non-resident digital platform operators facilitating specific activities to collect and report information on sellers using their platforms, including platforms facilitating the rental of immovable property, the provision of personal services, and the rental of transportation. The obligations do not cover...