Rasmus Andresen MEP (Greens/EFA, German) proposes to extend the scope of the ‘DAC 8’ Directive on administrative cooperation in tax matters, according to his report published on Wednesday 29 March.
This revision of the Directive, presented by the European Commission in December 2022 (see EUROPE B13080A19), is mainly aimed at including other areas such as crypto-assets and e-money in the scope of the EU Directive.
In addition to the income from ‘non-custodial’ dividends foreseen by...