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European Commission launches consultation on cooperation between tax authorities

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The European Commission has launched a consultation on improving cooperation between tax authorities of member states. The consultation considers the shortcomings to existing elements of the Directive on Administrative Cooperation (DAC) in direct taxation and is intended as a first step in a potential initiative to provide tax administrations with information on taxpayers who generate income through digital platforms.

The proposed initiative is intended to ensure the adequate taxation of such income while streamlining and updating the exchange of information more generally. It is seeks to ensure consistency with ongoing work at EU and international level on taxation of the digital platform economy.

The consultation closes on 6 April 2020.