On 20 January 2023, the European Commission launched a consultation on a draft implementing regulation in relation to the implementation of the new rules for the exchange of information on income generated by sellers through digital platforms (DAC7). The regulation establishes rules to exempt platform operators outside the EU from the DAC7 reporting requirements when performing commercial activities in the EU. In particular, the regulation establishes the criteria for assessing and determining the extent to which the national law of a non-Union jurisdiction and an agreement between the competent authorities of a Member State and a non-Union jurisdiction ensures that...