- The European Union (EU) Member States have formally adopted amendments to Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8 or the Directive).
- The adoption follows political agreement by the Council on 16 May 2023. Proposed amendments from the European Parliament were not introduced in the final text of the Directive.
- Most notably, DAC8 introduces tax information reporting and exchange for crypto-assets, but it also introduces other rules to expand cooperation between Member States’ authorities.
Source EY
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