CFE Input on Extending EU DAC to Cryptocurrencies and E-Money

Abstract

This Opinion Statement, submitted to the EU Commission Platform for Tax Good Governance on 11 January 2021, provides the CFE’s input on the questions of the EU Platform for Good Governance on Extending the EU Mutual Assistance Directive (2011/16) (DAC) Council Directive 2011/16/EU of 15 February 2011 on Administrative Cooperation in the Field of Taxation and Repealing Directive 77/799/EEC, OJ L 64 (2011), Primary Sources IBFD. to include cryptoassets and e-money.