The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) is organizing a Conference on "DAC7’s Transposition: Comparing EU 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 7 November 2023 at CREA Theater & Music in the campus of the UvA in the Netherlands. This will be an “in-person” event without the possibility to participate online.

In preparation of this event, the ACTL is making an open call for individuals interested in becoming National Reporters for the Conference and preparing reports on DAC7’s transposition for specific EU Member States.  

The Conference

The Conference aims to discuss the transposition of Council Directive (EU) 2021/514 of 22 March 2021 (DAC7) rules’ for digital platforms into EU Member States national law. The event will specifically focus on the legal transposition measures adopted by selected Member States which have issued interpretative and practical guidance on platform tax reporting rules introduced by this Directive. The goal of the event is to discuss and compare DAC7’s transposition in order to identify common and divergent approaches and/or interpretations of the specific provisions of this Directive (e.g. scope, definitions, due diligence and reporting requirements, enforcement/sanctions, etc.).

Attendees to the 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.

Interested in being a National Reporter?

If you are interested in taking an active role in this conference and preparing the National Report on DAC7’s transposition for your country, we kindly ask you to please send us your application by filing in the following application form.

The complete online application form together with a CV, list of relevant publications and a few words on the applicants’ special affinity with the topic (e.g. having published or worked DAC7, being part of a related group or organisation) and its relevance in the specific jurisdiction (e.g. particularities of the transposing legislation) should be sent by 30 June, 2023.

The selection of the National Reporters will be made by the Conference Committee and selected applicants will be notified by mid-July, 2023. The deadline for submission of the National Report will be October 15, 2023.

Selected National reporters will automatically be granted a waiver of the participation fee of the Conference and some of them will be invited to speak in the Conference panels. The reports submitted to the Conference will be included in a publication on DAC7 to be released after the Conference. For the selection of national reporters, special preference will be given to those applicants covering countries which have fully transposed DAC7 and which have issued interpretative or practical guidance on its application.  

For any queries on this call, please contact Juan Manuel Vazquez (CPT Project’s Academic Coordinator) at j.m.vazquez@uva.nl