.. to determine the criteria for assessing the extent to which requirements under a non-EU country’s national laws, for platform operator information automatically exchanged with an EU country, under a competent authority agreement (CAA), is equivalent to that required under Annex V of EU Directive 2011/16/EU on administrative cooperation in the field of taxation, as added by EU Directive 2021/514 (DAC7).
Source: bloombergtax.com
