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Memorandum of Reply Bill Implementation Act EU Data Exchange Directive Digital Platform Economy

In the memorandum of reply to the bill on the implementation of the EU Data Exchange Directive on the Digital Platform Economy Act (DAC7, 36063), State Secretary Van Rij elaborates on the difference between a platform and a website on which only advertisements are displayed. The latter websites are subject to the advertising exemption and there is no reporting obligation.

Source Taxlive

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