The January 2023 update is now live. Changes are as follows.

1.4. EU Digital Platforms (DAC7): DAC7 exchange rules for digital platforms apply in EU member states from 1 January 2023. The information exchanges in respect of 2023 will take place by 31 January 2024. Member states are in the process of transposing the Directive into their domestic legislation.

1.4. OECD Pillar Two – Digital Services Tax: On 20 December 2022, the OECD published a consultation document on their removal.

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