DAC7 and Digital Content Creators: Opaque transparency for influencers, streamers and other content creators?
Felix Desmyttere[1] and Juan Manuel Vazquez[2] It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the first reporting deadline under the European variant of such reporting framework: Directive 2021/514[4] (commonly known as ‘DAC7’). Despite different guidelines…