Executive summary
On 7 February 2020, the European Commission (the Commission) opened a Public Consultation to strengthen the exchange of information framework in the field of taxation (the Consultation). The Consultation focuses on the collection and exchange of data from digital platform providers.
The specific objective of the Commission is to update the European Union’s (EU) Directive on Administrative Cooperation (Directive 2011/16/EU, also known as the DAC) to include the ability for tax adm…