Events listed in Directive on administrative cooperation (DAC)
New consolidated version: Council Directive 2011/16/EU on administrative ...
ID 26461
A new consolidated version of Council Directive 2011/16/EU, the so-called Directive on administrative cooperation (DAC), was published in the Official Journal (OJ) of the EU. The Directive sets out standards for collaboration in the field of taxes within the EU member states. The consolidated version includes remaining amendments made by Council Directive (EU) 2021/514 which – among other things – stipulated provisions for the ...
New Zealand: Commission Implementing Regulation (EU) 2023/2693
ID 26030
New Commission Implementing Regulation (EU) 2023/2693 as regards an equivalence decision relating to the exchange of information between New Zealand and various EU member states under Council Directive 2011/16/EU dealing with administrative cooperation in taxation matters was published in the Official Journal of the EU. Specifically, the implementing regulation specifies that the information to be exchanged between New Zealand and Belgium, Bulgaria, Croatia, Cyprus, ...
Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU ...
ID 25458
New Council Directive (EU) 2023/2226, also referred to as DAC (Directive on Administrative Cooperation) 8, was published in the Official Journal (OJ) of the EU. The key purpose of the new directive is to bring crypto-assets and e-money under the remit of reportable financial transactions under DAC 1 (Directive 2011/16/EU) and to include new provisions for rulings concerning high-net-worth individuals in the advance tax ...
Commission Implementing Regulation (EU) 2023/2389 of 29 September 2023 determining ...
ID 25244
New Commission Implementing Regulation (EU) 2023/2389 as regards an equivalence decision relating to the exchange of information between Finland and the United Kingdom under Council Directive 2011/16/EU dealing with administrative cooperation in taxation matters was published in the Official Journal of the EU. Specifically, the implementing regulation specifies that the information to be exchanged between Finland and the UK under the „Multilateral Competent Authority .. ...
Plattformen-Steuertransparenzgesetz (PStTG); Notifikation gem. § 9 Absatz 6 Nummer ...
ID 23885
Das BMF hat in einem Schreiben zum Thema „Plattformen-Steuertransparenzgesetz (PStTG); Notifikation gem. § 9 Absatz 6 Nummer 1 Satz 2 PStTG bezüglich der Angabe zur Kennung des Finanzkontos“ den Behörden aller anderen EU-Mitgliedstaaten bekannt gegeben, dass es auf die Verwendung der Kennung des Finanzkontos im Rahmen des verpflichtenden automatischen Austauschs der von Plattformbetreibern gemeldeten Informationn nach Artikel 8ac der Richtlinie EU/2011/16 verzicht ...
DECRETO 5 maggio 2023 : Modifica degli allegati C e D al decreto 28 dicembre 2015, ...
ID 23226
The Decree of 5 May 2023 was published in the Italian Official Gazette (Gazzetta Ufficiale). This decree introduces modifications to Annexes C and D of Decree 28 December 2015 implementing Law No. 95 of 18 June 2015 and Directive EU 2014/107 on the automatic exchange of information on financial accounts.
 The Law of 18 June 2015 and Directive EU 2014/107 concern the **obligation for ...
Commission Implementing Regulation (EU) 2023/823 of 13 April 2023 laying down ...
ID 22810
New Commission Implementing Regulation (EU) 2023/823 as regards the specification of criteria for assessing that the information provided by non-EU states concerning the operations of system platform operators can be considered equivalent to the information provided by EU member states for purposes of the reporting requirements under Directive 2011/16/EU – the Directive on Administrative Cooperation (DAC) on taxation matters – was published in the ...
New consolidated version: Council Directive 2011/16/EU of 15 February 2011 on ...
ID 21487
A new consolidated version of Council Directive 2011/16/EU, the so-called Directive on administrative cooperation (DAC), was published in the Official Journal (OJ) of the EU. The Directive sets out standards for collaboration in the field of taxes within the EU member states. The consolidated version includes the amendments made by Council Directive (EU) 2021/514 which – among other things – stipulated provisions for the ...