COUNCIL DIRECTIVE (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation
On 22 March 2021, the Council formally adopted a new amendment to the EU Mutual Assistance Directive (DAC7). The Directive was published in the Official Journal on 25 March 2021. The amendment is intended, inter alia, to expand existing regulations on the communication and exchange of relevant tax information with respect to digital platforms. On the one hand, this is intended to increase tax transparency, but also to provide a uniform set of rules
for platform operators in order to avoid different obligations in individual Member States.
The Member States must essentially transpose the amendments into national law by 31 December 2022 and apply them from 1 January 2023.
Source eur-lex
