On 15 July 2020, the European Commission (the Commission) published a legislative proposal for revision of the Directive on Administrative Cooperation (Council Directive 2011/16/EU or DAC), to extend the European Union (EU) tax transparency rules to digital platforms.
Source:
- EY
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxation
- Proposal for a Council directive ameding Directive 2011/16/EU on administrative cooperation in the field of taxation – annex
- KPMG
- Wolters Kluwer
- Deloitte
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