The Norwegian Ministry of Finance June 28 opened a consultation on a proposal regarding disclosure obligations for digital platforms on the rental of real estate or means of transport, as well as the sale of services or goods. The proposal intends to implement the OECD’s international standard for automatic exchange of information (AEOI) on income earned through digital platforms under EU Directive 2021/514 (DAC7). The proposal includes measures to: 1) specify that digital platforms must report third-party information to the tax authorities on the rental of real estate or means of transport, as well as the sale of services or ...
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