“DAC 7 Implementation Act” – The Federal Ministry of Finance publishes a draft bill for a law to implement Council Directive 2021/514/EU of March 22, 2021 amending the EU Administrative Assistance Directive on cooperation between administrative authorities in the field of taxation (so-called DAC 7) and to modernize tax procedural law
- Global tax reform (Pillar One) – The OECD publishes a progress report on Amount A of Pillar One
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Heike Glaser, Linklaters
heike.glaser@linklaters.com