1 Background
The Platform Tax Transparency Act (PStTG) implements the so-called DAC7 Directive and determines comprehensive reporting obligations for digital platforms. The purpose of the reporting obligations is to create cross-border tax transparency and thus serves to ensure uniform taxation of supplies via digital platforms (see KMLZ VAT Newsletter 31 | 2022, 08 | 2023, 01 | 2024 and 18 | 2024)…
Source: www.kmlz.de
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