Austria and France have signed the OECD’s DPI MCAA, committing to the automatic annual exchange of income information from digital platforms to support accurate taxation in the sharing and gig economy.

RF Report

Austria and France have formally signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) on 17 March 2026 and 30 March 2026, respectively, the OECD has confirmed.

The DPI MCAA establishes a framework for the automatic exchange of information under the OECD Model Rules for Reporting by Digital Platforms. It covers transactions and income earned by sellers operating in the sharing and gig economy, as well as from the sale of goods through digital platforms.

The agreement mandates annual reporting to support tax administrations and taxpayers in the accurate and efficient taxation of such income. With these latest signatories, a total of 35 countries have now committed to the DPI MCAA.

List of the 35 jurisdictions and their respective signature dates for the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI-MCAA):

  1. Argentina
  2. Austria
  3. Belgium
  4. Bulgaria
  5. Canada
  6. Colombia
  7. Costa Rica
  8. Croatia
  9. Cyprus
  10. Czechia
  11. Denmark
  12. Estonia
  13. Finland
  14. France
  15. Germany
  16. Greece
  17. Hungary
  18. Iceland
  19. Ireland
  20. Italy
  21. Latvia
  22. Lithuania
  23. Luxembourg
  24. Malta
  25. Netherlands
  26. New Zealand
  27. Norway
  28. Poland
  29. Portugal
  30. Romania
  31. Slovak Republic
  32. Slovenia
  33. Spain
  34. Sweden
  35. United Kingdom