AirBnb and AhTop
Lead NCPFrance
Supporting NCP(s)Ireland, United Kingdom, United States
DescriptionSpecific instance concerning an alleged non-observance of the OECD Guidelines.
Date14 May 2020
Host country(ies)France
SourceBusiness, Multi-stakeholder
Industry sectorAccommodation and food service
StatusIn progress

Read the statement of receipt published by the French NCP on 4 June 2020: English / French

Read the initial statement published by the French NCP on 14 December 2020: English / French

View the dedicated page for this specific instance on the French NCP's website.


On 14 May 2020, AhTop, a business association specialised in the tourism sector, submitted a specific instance to the French NCP alleging that Airbnb, a US company operating an online platform of hospitality services, had not observed the Taxation (Chapter XI) provisions of the OECD Guidelines.

On 3 June 2020, following coordination with the NCPs of Ireland, United Kingdom and United States, the French NCP took the lead in handling the case.

On 4 June 2020, the French NCP noted the formal admissibility of the specific instance and begun its initial assessment. On 30 June 2020, the French NCP decided to accept the specific instance and offered its good offices to the parties.

While recognising the NCP’s work, the company responded that it would only engage with the French tax authorities and that, consequently, it declined to engage in the mediation process offered by the French NCP.

On 8 September 2020, the French NCP finalised its initial assessment and adopted the initial assessment statement on 14 December 2020, which was published on 15 December after consultation with the parties and the supporting NCPs.

As good offices had not been accepted by the company, the NCP moved directly to the conclusion phase in accordance with its Bylaws.

The NCP will examine issues raised by the submitters. It may consult with relevant experts in tax matters, including the French tax authorities. The NCP will prepare a final statement that will be submitted to both parties and supporting NCPs before adoption.