DAC 8

Crypto-assets, DAC 8, EC Tax Review, EU, State Aid

(General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Joachim Englisch, Dynamic References to International Soft Law Agreements: Flexibility with Limits The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting…

Administrative Co-operation, Bitcoin, Crypto-assets, DAC 8, EU law, Exchange of Information

(Universiteit Antwerpen )/ /1 Comment

Luisa Scarcella (DigiTax Centre at University of Antwerp; Member of the Working Party on Tax & Legal Matters) The recent rise in the price of Bitcoin and other cryptocurrencies and crypto-assets accompanied by the rapid growth of crypto-assets providers has caught the attention of the EU regulator once again. Due to the heterogeneity in the…