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Harald van Dobbenburgh

Harald van Dobbenburgh has a university background in tax law and economics of taxation. He practices mainly in the areas of Dutch and international tax law and is actively involved in the knowledge-sharing groups within the Firm’s pan-European network. Harald is also an active member in Baker McKenzie’s EMEA-Japan Initiative and has worked for quite some time in the offices of Baker McKenzie in Tokyo and Hong Kong.

On 21 November 2020 the European Member States reached consensus on a proposal for the seventh Directive on Administrative Cooperation (“DAC7”). The updated Directive is a part of a package which was published by the European Commission earlier this year to promote fair and simple taxation.1 It is expected that DAC7 will be officially adopted on short notice.

DAC7 introduces an obligation for certain digital platforms to collect and report information to their local tax authority on income generated by certain sellers on those digital platforms. This reporting obligation imposes an additional compliance burden for the digital platform companies in scope, as such companies will be confronted with an additional due diligence and reporting obligation.

This tax alert will provide the most relevant considerations of DAC7. We note that preparations are already in motion for an eighth Directive (“DAC8”) which will cover crypto assets.