The DAC7 proposal and reporting obligation for online platforms S.A. Stevens & J.T. van Wamelen
By: Stevens, S. A
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Contributor(s): Wamelen, J. T. van.
Material type: 
ArticlePublisher: 2021Subject(s): DAC 7 | REFORMA | INTERCAMBIO DE INFORMACION TRIBUTARIA | TRANSPARENCIA FISCAL | ECONOMÍA COLABORATIVA | UNION EUROPEA
In:
EC Tax Review v. 30, Issue 1, February 2021, p. 24-30Summary: On 15 July 2020, the EU Commission published a proposal for a directive amending, for the sixth time, Directive 2011/16/EU on administrative cooperation in the field of taxation. The DAC7 Proposal extends EU tax transparency rules to digital platforms. It is proposed that EU Member States will automatically exchange information on income generated by sellers on digital platforms. The authors discuss the content of the DAC7 proposal and try to assess whether it is necessary and proportionate. With respect to proportionality, the authors look in particular at the administrative costs and privacy aspects of the proposal but also consider the consequences for a level playing field for companies. Throughout the article, the authors examine whether the proposal is sufficiently clear.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/1-3 (Browse shelf) | Available | OP 2141-B/2021/1-3 |
Disponible también en formato electrónico.
Resumen.
On 15 July 2020, the EU Commission published a proposal for a directive amending, for the sixth time, Directive 2011/16/EU on administrative cooperation in the field of taxation. The DAC7 Proposal extends EU tax transparency rules to digital platforms. It is proposed that EU Member States will automatically exchange information on income generated by sellers on digital platforms. The authors discuss the content of the DAC7 proposal and try to assess whether it is necessary and proportionate. With respect to proportionality, the authors look in particular at the administrative costs and privacy aspects of the proposal but also consider the consequences for a level playing field for companies. Throughout the article, the authors examine whether the proposal is sufficiently clear.
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