DAC 7

DAC 7, Digital platforms, EU law, EU/EEA, OECD, Tax Administration, Tax transparency

(CIAT, IMF)/ /Leave a comment

Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the transport, delivery and digital services markets, among others. The rise of the sharing and gig economy, powered by digital platforms, has triggered the…

DAC 7, EU law, Joint audits

(University of Muenster) and (Vienna University of Economics and Business)/ /1 Comment

Nevia Čičin-Šain and Joachim Englisch* The sixth amendment of the Directive on administrative cooperation has just been adopted by Council, on 22 March. Earlier drafts of DAC 7 have received certain attention mostly for the new regime of documentation and reporting obligations imposed upon digital platforms. However, the new Directive also features numerous other important…