DAC 7: Meldepflichten digitaler Plattformbetreiber

On March 22^nd, 2021, the EU finance ministers adopted the sixth amendment to the EU Directive on Administrative Cooperation in Taxation („DAC 7“). Nicole Redel and Michael Reither highlight the key characteristics of DAC 7 with focus on the new reporting obligations for digital platform operators, the correlation with a similar reporting framework to be introduced by the OECD, and the comprehensive due diligence obligations imposed on digital platform operators.