The OECD has published updated FAQs on the Model Reporting Rules for Digital Platforms, providing additional interpretative guidance related to the model rules to help ensure consistency in their implementation. This includes the following revised and additional questions in relation to definitions, due diligence procedures, and reporting requirements: Section I: Definitions 11. The coverage of pre-recorded digital content and pre-scheduled activities under the Personal Services definition (revised October 2023) Does the definition of Personal Services under the Model Rules cover the provision of non-customised pre-recorded digital content (such as online courses or videos) as well as prescheduled group activities (such...