DAC7 Rules for Digital Platforms: Comparing EU Member States’ Implementation

DAC7 Rules for Digital Platforms: Comparing EU Member States’ Implementation is a book that provides a comprehensive and systematic assessment of how DAC7 rules for digital platforms have been implemented by Member States in their national laws. It examines whether common or divergent approaches and interpretations of specific provisions of these rules have emerged among Member States. Council Directive 2021/514 of the European Union (DAC7) introduces, among other measures, a standardized tax reporting requirement for digital platform operators. Under this requirement, platform operators must collect, validate, keep records, and report to the tax authorities of Member States specific personal and transactional data concerning their sellers. The reported information is then automatically exchanged between tax authorities.