Unraveling EU DAC7 for digital platform operators in Belgium by Jean-Philippe Van West, Pieter Deré, Niels D'Hondt and Elisa Debersaques
Contributor(s): Van West, Jean Philippe
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Material type: 
ArticleSubject(s): PLATAFORMAS DIGITALES | ECONOMÍA COLABORATIVA | DAC 7 | APLICACION | BÉLGICA | UNION EUROPEA
In:
Tax Notes International v. 113, n. 2, January 8, 2024, p. 197-200Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2024/113/2-3 (Browse shelf) | Available | OP 138-B/2024/113/2-3 |
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| OP 138-B/2024/113/1-4 Preparing for the proposed FASB tax disclosure standard | OP 138-B/2024/113/2-1 Constructive ownership and the meaning of control for CFC purposes | OP 138-B/2024/113/2-2 EU and U.S. tax collection obligations for marketplace facilitators and platform operators | OP 138-B/2024/113/2-3 Unraveling EU DAC7 for digital platform operators in Belgium | OP 138-B/2024/113/2-4 Transfer pricing benchmark | OP 138-B/2024/113/3-1 Foreign-source income exemption changes in Hong Kong, Malaysia, and Singapore | OP 138-B/2024/113/3-2 Transfer pricing |
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.
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