The Spanish Council of Ministers proposed a Bill to enhance administrative cooperation in tax and tax transparency for digital platforms (DAC7). The bill which enters into force on 1 January 2023, covers measures that:
- Require information exchanges between EU nations and tax officials through digital platforms
- Collect relevant information to be shared with tax authorities
- Provide a framework for competent authorities to undertake joint audits beginning 1 January 2024
Source GlobalVATcompliance
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