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BDO: The Meaning of Platform under DAC7

DAC7 introduced new reporting obligations for Platform Operators. Although these reporting obligations entered into force on 1 January 2023 already, the concept of Platform is not always clear. Thus, determining whether software is a Platform and whether its Operator has reporting obligations under DAC7 can be difficult at times.

  • Platform
  • Sellers / related entities
  • Personal Service
  • Consideration

Source: BDO

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