The European Commission has opened a feedback period on a draft implementing regulation of certain provisions of DAC7’s reporting framework for digital platforms. The feedback period ran from 20 January 2023 to 17 February 2023. This draft implementing regulation aims to establish the criteria for determining whether the information automatically exchanged under an agreement between the tax authorities of Member States and non-EU countries is equivalent to that specified by DAC7.
Source Loyens Loeff
