An updated Draft Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7) was published on 25 November 2020 by the Council of the European Union following the agreement reached by member states at the technical level. The proposed directive, also known as DAC 7, would extend the scope of the existing provisions on exchanges of information and administrative cooperation between the member states by requiring digital platforms to collect and report information on the income realized by sellers offering certain services.
Source: Deloitte
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