000			01724nab a2200277 c 4500
999			_c143711 _d143711
003			ES-MaIEF
005			20210421095441.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_963412 _aStevens, S. A.
245		4	_aThe DAC7 proposal and reporting obligation for online platforms _c S.A. Stevens & J.T. van Wamelen
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aOn 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.
650		4	_aDAC 7 _968883
650		4	_aREFORMA _910750
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aTRANSPARENCIA FISCAL _948593
650		4	_965019 _aECONOMÍA COLABORATIVA
650			_aUNION EUROPEA _948644
700	1		_968795 _aWamelen, J. T. van
773	0		_9164464 _oOP 2141-B/2021/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 1, February 2021, p. 24-30
942			_cART