EU DAC7 Proposal Further Strengthens EU Tax Administrative Cooperation, Even in Respect of Digital Platforms

A new EU proposal has further amended the EU Mutual Assistance Directive (2011/16), aiming, in particular, to grant more room for “group requests” and provide clarification on the “foreseeable relevance” of information requested. What is particularly relevant (and intrusive) is the new requirement to communicate the identity, financial account information and, if pertinent, immovable property services relative to “sellers” operating on digital commercial platforms.