The Czech Republic has published Law 373/2022 in the Official Gazette, which amends the Act on International Cooperation in Tax Administration for the implementation of 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 cooperation in the field of taxation. As noted by the Czech Ministry of Finance earlier in the year, DAC7 is meant to address certain issues resulting from the use of digital platforms, including that...