On 8 December 2022, the European Commission (EC) released a proposal for a seventh amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). The DAC8 proposal aims to broaden the scope of the current EU regime for automatic exchange of information (AEOI) on two areas. First of all, the bulk of the proposal is dedicated to the implementation of new AEOI rules in relation to crypto-assets. Secondly, the DAC8 proposal also contains new rules on the exchange of cross- ...
Tópico(s): Intellectual Property Rights and Media
2023 - RELX Group (Netherlands) | SSRN Electronic Journal