The bill includes measures to: 1) expand the automatic exchange of financial account information (AEOI) scope for digital platforms operators providing specified services; 2) define “presumptive significance,” as it relates to requested information and according to internationally recognized standards; 3) provide requirements for “group requests” for information; 4) require that royalty income be included for information exchanges; 5) set data collection requirements for platform operators; 6) …
Source: bloombergtax.com
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