What is DAC 7?
The official name for DAC 7 is the Council Directive (EU) 2021/514 of March 22nd, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC 7 enables members to share tax information with one another thereby increasing tax transparency and overall consistency in the exchange of information.
- Who does DAC 7 apply to?
- What type of information will be disclosed under DAC 7?
- What is the intention behind DAC 7?
- How is DAC 7 being implemented?
- What Next?
Source: complyexchange.com
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