Although Member States have only just reached an agreement on the proposal (DAC 7) to amend the EU Council Directive (2011/16/EU) on administrative cooperation in the field of taxation (DAC) so as to extend the automatic exchange of information to digital platforms (see EUROPE B12607A18), the European Commission is already preparing the next revision (DAC 8) to include crypto-assets.
In its inception impact assessment, published on Monday, 23 November, the European Commission