Analytical note on the issues of comparative legislation governing the procedures of interstate information exchange and taxation of income received from digital platforms

Abstract. To integrate the best international practices in the field of taxation of income derived from the use of digital platforms into Ukrainian legislation, the provisions of Directive 2021/514/EU of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7) and the OECD Model Reporting Rules for Platform Operators (MRDP), as well as the experience of European countries in implementing them into national legislation, are analyzed.

Key words: digital platform, income taxation, taxes, automatic exchange of information, digital platform operator.

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12/2023