After the silent collapse of Pillar One earlier this summer, as it now seems, the question as to what’s next seems to be moving up business agendas and political agendas. On an informal meeting of…
Felix Desmyttere[1] and Juan Manuel Vazquez[2]
It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled’…
DAC7
The Seventh EU Directive on Administrative Cooperation in the field of taxation (“DAC7”)[1] introduced new reporting obligations for Platform Operators. Although these reporting obligations…
Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the…
Nevia Čičin-Šain and Joachim Englisch*
The sixth amendment of the Directive on administrative cooperation has just been adopted by Council, on 22 March. Earlier drafts of DAC 7 have received certain…
