From DAC 1 to DAC 8 - an in-depth overview

Since its original adoption, the scope of the Directive on Administrative Cooperation in the field of taxation (DAC) EU DAC has expanded considerably to also include automatic exchange of information on:

▶️ financial accounts (DAC2)
▶️ tax rulings and advance pricing agreements (DAC3)
▶️ (now public) country-by-country reports (DAC4)
▶️ beneficial ownership (DAC5)
▶️ reportable cross-border arrangements (DAC6)
▶️ platform operators (DAC7)
▶️ crypto-asset service providers (DAC8)