The Dutch government has published draft legislation for the implementation of 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 with regard to the exchange of information on income generated by sellers through digital platforms (DAC7). DAC7 is meant to address certain issues resulting from the use of digital platforms, including that income earned through digital platforms is often unreported and tax is not paid, in particular when digital platforms operate across several countries. To help address this issue, DAC7 creates an obligation for...