Lobbying on Determination on the equivalence of information exchanged by non-Union Jurisdiction on digital platforms (“DAC7”)

Determination on the equivalence of information exchanged by non-Union Jurisdiction on digital platforms (“DAC7”)

Taxation

The purpose of this implementing regulation is to establish the detailed criteria for determining whether the information that is required to be automatically exchanged pursuant to an agreement between the competent authorities of Member States and a non-Union jurisdiction is equivalent to the information that is required to be exchanged under Council Directive (EU) 2021/514 (“DAC7”).

Links

Public consultation

ID: 13485

Lobbying Activity

3 responses

Consultation response

American Chamber of Commerce to the European Union, 17 Feb 2023

Please find our feedback attached.

Consultation response

EuroCommerce, 16 Feb 2023

EuroCommerce, representing the European retail and wholesale sector, welcomes the EU Commissions draft implementing act aiming to set out how the EU Commission will determine whether third countrys information exchange regimes are considered as equivalent to DAC7. It is key to balance some…

Consultation response

Ecommerce Europe, 16 Feb 2023

Ecommerce Europe welcomes the opportunity to provide feedback to the European Commission on the DAC7 equivalence. In the attached paper, we have pointed out some key considerations when determining the interoperability of DAC7 with third-country information exchange regimes.