Inhoudsopgave
H&I 2022/409:DAC8-proposal. Tax transparency rules for all service providers facilitating transactions in crypto-assets for customers resident in the EU (comments by Claudio Cipollini)
H&I 2022/409
DAC8-proposal. Tax transparency rules for all service providers facilitating transactions in crypto-assets for customers resident in the EU (comments by Claudio Cipollini)
Documentgegevens:
Datum 08-12-2022
- Datum
08-12-2022
- Bronauteur
European Commission
- Bronvindplaats
no. COM(2022) 707 final
- JCDI
JCDI:ADS681413:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Administratieve bijstand en invordering
Europees belastingrecht / Algemeen
- Wetingang
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The DAC8 proposal represents the EU’s response to the tax challenges deriving from the increasing use of crypto-assets. It extends the scope of the automatic exchange of information to include the information reported by crypto-asset service providers and crypto-asset operators providing services to EU users. The new reporting obligations are intended to foster tax transparency and ensure the exchange of information between Member States’ tax authorities following the collection of the relevant data from reporting crypto-asset service providers. In particular, the new rules, which have a proposed start date of 1 January 2026, also require reporting by non-EU crypto-asset operators any ... Verder lezen? Log in om dit document te bekijken.