The OECD has announced that it is seeking public input on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy as part of the ongoing work of the Committee on Fiscal Affairs. --- BACKGROUND The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly and is changing many business sectors. As part of that change, tax administrations are considering adapting their compliance strategies to reflect that an increasing number of taxpayers are earning taxable income through such platforms. The growth of sharing and gig economy platforms...