In the first issue of the magazine “ibi insights” (1-2024), DPS Managing Partner Joachim Dorschel sheds light on the particular challenges that the CESOP and DAC7 reporting obligations pose for online marketplaces and other players in the e-commerce sector.
Background: The DAC7 and CESOP directives, implemented in Germany in the Platform Tax Transparency Act (PStTG) and Section 22g of the Value Added Tax Act, respectively, are the first to pursue the concept of checking the tax honesty of market participants by accessing individual transaction data.
The digital edition of “ibi insights” can be downloaded here free of charge.
