Abstract
In this article, the author examines reporting obligations imposed on operators of online platforms under domestic legislation, DAC7 and the OECD Model Reporting Rules for Digital Platforms. The rules and the relevant sanctions are briefly described before assessing them in light of the concept of economic freedom.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
