Revenue eBrief No. 235/23 – Registration Guidelines for DAC 7- EU Reporting Platform Operators
Revenue eBrief No. 235/23 06 November 2023 Registration Guidelines for DAC 7- EU Reporting Platform Operators Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 to extend the scope of the existing DAC […]
