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German Draft Law to Implement DAC7

The German Ministry of Finance has published a draft law to implement new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation.

Source Orbitax

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