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The DAC7 Proposal and Reporting Obligation for Online Platforms

The DAC7 Proposal and Reporting Obligation for Online Platforms 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The DAC7 Proposal and Reporting Obligation for Online Platforms

EC Tax Review , Volume 30 (1): 7 – Jan 1, 2021

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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

EC Tax ReviewKluwer Law International

Published: Jan 1, 2021

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