Tax & Legal

Categories: All (2 found)

1. 11.11.2022

   Bundestag adopts regulations on reporting obligations for di ...

   On 10 November 2022 the Bundestag approved the bill submitted by the Federal Government to implement Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation and modernising tax procedural law (20/3436, 20/4228).

   Categories: Legislation

   Keywords: DAC 7, tax audit, General Tax Code
2. 27.03.2021

   EU adopts Mandatory Exchange of Information for Digital Plat ...

   On 22 March 2021, the Council of the European Union adopted an EU Directive expanding the scope of automatic exchange of information to digital platform operators and amending existing provisions on administrative cooperation in the field of taxation (“DAC7”).

   Categories: From Europe

   Keywords: DAC 7, digital platform operators