The Conference

The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) is organizing a Conference on " EU Tax Reporting for Digital Platforms (DAC7): Comparing Member States' Approaches " under the umbrella of the research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project). The Conference will be held on Tuesday, 7 November 2023, at the campus of the UvA in the Netherlands. This will be an on-site event without the possibility to participate online.

This Conference aims to discuss the implementation of Council Directive (EU) 2021/514 of 22 March 2021 (DAC7) rules for digital platforms into Member States’ national law. It focuses on the legal implementation measures, including interpretative and practical guidance in this regard issued by Member States’ competent authorities. The Conference aims to analyse and compare DAC7’s implementation in order to identify common and divergent approaches and/or interpretations of the specific provisions of this Directive.

Attendees to this conference will have the opportunity to listen and engage in a dialogue with representatives of the OECD, EU Commission, Member States’ tax authorities, platform businesses and DAC7 specialists working on this important subject area.

The Conference is structured as follows:

• Panel 1 addresses the policy drivers that led to the adoption of the OECD Model Rules and DAC7, reflecting on the evolution of these frameworks and their current status both within the OECD and EU Commission.
• Panel 2 looks specifically into DAC7’s implementation into Member States’ national regimes and is divided in two parts. The first part, explores common and divergent approaches and/or interpretations among selected Member States regarding the definitions and scope of DAC7 rules for digital platforms. The second part looks at similar aspects but in relation to the due diligence and reporting requirements and their enforcement.
• Finally, Panel 3 and 4 are focused on businesses and governments experiences in preparing for DAC7 respectively.

As part of this academic event, the ACTL made an open call for individuals interested in becoming National Reporters and preparing written reports on DAC7’s transposition for specific EU Member States. Some of the National Reporters have been invited to speak in Panel 2 of the Conference. In addition, all the National Reports submitted will be included in a publication on DAC7 to be released after the Conference.

Speakers / Moderators

• Benoist, Anne Laure (KPMG - France)
• Beretta, Giorgio (UvA)
• Braun, Michael (Federal Ministry of Finance - Germany)
• Fedusiv, Oleh (Uber)
• Felfoldi, Attila (Fonoa)
• Higgins, Dara (Matheson LLP - Ireland)
• Mutsaers-Trommelen, Lieke (KPMG - Netherlands)
• Oerlemans, Jeroen (Belastingdienst - Netherlands)
• Oldiges, Matthias (KMLZ - Germany)
• Olszewski, Artur (OECD’s Centre for Tax Policy and Administration)
• Orzechowski, David (Ministry of Finance - Austria)
• Ozer, Karina (Booking.com)
• Qua, Lu-Shen (EY - Netherlands)
• Russo, Raffaele (Chiomenti/UvA)
• Van Mierlo, Astrid (EU Commission - TAXUD)
• Vázquez, Juan Manuel (UvA/ Loyens & Loeff)
• Vitale, Francesca (Agenzia delle entrate-Riscossione - Italy)*

* Participation subject to institutional authorization

Registration and Fee

The entrance fee is € 225 euro for non-students. For UvA students it is free (registration mandatory); but paying participants have priority when there are not enough seats due to capacity limitations. Lunch is not included..

Please register by completing and sending the application form to ACTL-fdr@uva.nl.