European Commission launched public consultation on DAC7

Tax transparency – criteria for information reported by platforms to non-EU countries and exchanged with Member States

This initiative will establish the criteria for determining whether the information automatically exchanged under an agreement between the tax authorities of Member States and a non-EU country is equivalent to that specified in Council Directive (EU) 2021/514 (‘DAC7’).

Feedback period
20 January 2023 – 17 February 2023  (midnight Brussels time)

The Commission would like to hear your views.

This draft act is open for feedback for 4 weeks. Feedback will be taken into account for finalising this initiative. Feedback received will be published on this site and therefore must adhere to the feedback rules.




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