Unraveling EU DAC7 for digital platform operators in Belgium / by Jean-Philippe Van West, Pieter Deré, Niels D'Hondt and Elisa Debersaques

This article clarifies the implementation of EU DAC7 requirements in Belgian tax law, emphasizing that the legislation extends its reach beyond EU platform operators to include non-EU platform operators with a presence in the EU.


PLATAFORMAS DIGITALES
ECONOMÍA COLABORATIVA
DAC 7
APLICACION
BÉLGICA
UNION EUROPEA


Van West, Jean Philippe

Tax Notes International 1048-3306 v. 113, n. 2, January 8, 2024, p. 197-200

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