Newsalert Tax Department| DAC 7 amending Directive 2011/16/EU

Condividi

On 22 March 2021 the EU Council adopted a new Council Directive amending Directive 2011/16/EU on administrative cooperation in the field on taxation (“DAC 7”).

DAC 7 aims at: (i) introducing new reporting obligations upon digital platform operators; and (ii) amending certain existing provisions on foreseeable relevance and group requests.

DAC 7 will enter into force starting from 1 January 2023.

Read the newsalert by our Tax Department

Topics