On 13 April 2023, the European Commission adopted an implementing regulation setting out detailed rules for implementing certain provisions of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (also known as “DAC 7”) with regard to the assessment and determination of equivalence of information in an agreement between the competent authorities of an EU member state and a non-EU jurisdiction. The implementing regulation will enter into force 20 days after its publication in the Official Journal of the European Union.
Source Deloitte
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