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

Read the statement of receipt published by the French NCP (English) (French) - 4 June 2020

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


On 14 May 2020, the French NCP received a specific instance from AhTop, a business association in the tourism sector, alleging that AirBnb did not observe the OECD Guidelines on issues of tax.

On 4 June 2020, the NCP noted the receipt of the specific instance and began undertaking an initial assessment. The NCP also published a statement of receipt on 4 June 2020. The NCP also determined in coordination with the other NCPs that were referenced in the specific instance that it would become the lead NCP in handling the case.