Related news item: 01/11/2023: INT – Transposition of the “DAC 7” directive – Obligations for platform operators (law no. 2021-1900 of December 30, 2021 on finance for 2022, art. 134, IC)
The reporting obligation imposed on platform operators by the provisions of article 1649 ter A of the general tax code (CGI) in article 1649 ter E of the CGI has its source in the initiatives taken within the European Union (EU) and the Organization for Economic Co-operation and Development (OECD) aimed at harmonizing declarative obligations that previously existed in various forms in certain States or territories. These reporting obligations were likely to apply for the same platform operator in different States or territories.
Source Bofip
