Irish Revenue has issued eBrief No. 235/23 on new registration guidelines for reporting platform operators under DAC7. --- Revenue eBrief No. 235/23 Registration Guidelines for DAC 7- EU Reporting Platform Operators Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 to extend the scope of the existing DAC provisions. With effect from 1 January 2024, DAC7 obliges certain platform operators to collect and automatically report information on certain sellers using their platform to earn consideration. Tax and Duty...