Netherlands Announces DAC7 Tax Transparency Rules for Income From Digital Platforms

The Dutch Government March 23 announced submission to the legislature, a bill to implement new rules for improving the administrative cooperation for taxation and tax transparency between EU member countries, effective Jan. 1, 2023. The announcement explains: 1) data exchange requirements for digital platforms in the mandatory automatic exchange of information (AEOI); and 2) that AEOI helps the tax authorities of the member countries to correctly determine taxes due and to prevent unfair competition with non-digital companies. Once enacted, these will rules will implement, in the Netherlands, the DAC7 EU directive.
[Netherlands, Government Portal, 03/23/22]

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