On July 20th, 2020, the European Commission published a proposal for a new tax package. The tax package consists of three separate but related initiatives. Among other things, it proposes a further Revision of the Directive on Administrative Cooperation (DAC 7), focusing on the introduction of a reporting obligation for digital platforms. Following several non-public discussions in the Council, the initial proposal has been amended and a revised text was published. Kristin Resenig provides an overview of the contents of the proposed directive.
