Adopted by the Council.

In the past, a European Directive regulated the cooperation of member states in tax matters (Directive 2011/16/EU). It has now been revised in view of the challenges posed by the active cross-border digital platforms, and the new version was adopted by the Council on March 22. You can find the document here.

Last but not least, it also relates to platforms like Uber or Deliveroo, which organise and mediate work and services. In the future, they will also be obliged to report the income generated from platform work to their relevant national tax authority. They in turn must forward the relevant data to the authorities responsible for taxation. This will be the first step towards more transparency and the fairer taxation of relevant, often unreported economic activities, and not only within the EU: Platform operators based outside the EU are also obliged to report.

The regulatory framework is by no means rejected by the industry concerned as "too much bureaucracy", rather the opposite. Accommodation platform Airbnb, for example, has openly praised the amendment as contributing to a "coherent, standardised and international approach".  Airbnb is based in the USA and it operates in more than 220 countries.