The DAC8 proposal published on 8 December 2022 represents the most recent effort of the European Commission to enhance administrative cooperation in the tax field. It aims to include crypto-assets under the existing EU framework for the exchange of information. This way, the Commission’s work is intended to address the challenges associated with the increasing use of crypto-assets for investments and preserve the overall fairness of Member States’ tax systems.
Source Kluwertaxblog
