As part of its anti-fraud tax package (see other news), the European Commission proposed on Wednesday 15 July to amend the Council Directive (2011/16/EU) on administrative cooperation in the field of taxation (DAC) to extend the automatic exchange of information to digital platforms such as Uber and Airbnb.
The proposed amendment (DAC7) aims to “make sure those who profits from digital platforms pay tax just like everyone else”, said EU Taxation Commissioner Paolo Gentiloni at a press...