The present directive is an EU interpretation of the OECD framework on which an agreement has already been reached. Based on an initial discussion in Brussels, there appears to be broad support among Member States for the part of the proposal that deals with the exchange of crypto-asset data. Most member states consider it important that the present directive should be closely aligned with the OECD framework. Member States, like the Netherlands, are currently more critical about a number of the other amendments to the directive, which are therefore not an implementation of the OECD framework.
Source: nlfiscaal.nl
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