Expansion of the information exchange framework for taxation to include crypto assets and e-money (DAC 8)
Initiative
Official name
Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 8)
Type
Directive
Level 1
Initiator
EU
Submitted
23.11.2021
Doc. code
2023/2226
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
Automatic exchange of information in the area of taxation
(binding, Main version, EU)
Level 2
–
Level 3 / Other
–
Source: EU, 2023/2226, 2023