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Improving administrative cooperation and exchange of tax information with the EU on Digital Platform Operators (DAC7)

The Spanish Council of Ministers proposed a Bill to enhance administrative cooperation in tax and tax transparency for digital platforms (DAC7).   The bill which enters into force on 1 January 2023, covers measures that:

  • Require information exchanges between EU nations and tax officials through digital platforms 
  • Collect relevant information to be shared with tax authorities
  • Provide a framework for competent authorities to undertake joint audits beginning 1 January 2024 

Source GlobalVATcompliance

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