The French Tax Authority recently published guidance (BOI-INT-AEA-30) on the new obligations for platform operators under the new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative coope…