|AirBnb and AhTop|
|Supporting NCP(s)||Ireland, United Kingdom, United States|
|Description||Specific instance concerning an alleged non-observance of the OECD Guidelines.|
|Date||14 May 2020|
|Industry sector||Accommodation and food service|
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.