The (Most Recent) Proposal for an EU Directive to Amend the Rules on Administrative Cooperation in the Field of Taxation (DAC8)

Journal
European Union
European Taxation 2023 (Volume 63), No. 2/3
This note describes measures proposed by the European Commission on 8 December 2022 to amend the rules on administrative cooperation in the field of taxation (i.e. the DAC8 proposal).