does air b&b is obligated to report rents out side the u s a to local goverments

Nibia0
Level 1
Plantation, FL

does air b&b is obligated to report rents out side the u s a to local goverments

I have a rental  apartment  in a country in south america, I need to know if AIRB&B is obligated to report these rents to the local goverment ?. 

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