strengthen tax transparency by way of automatic exchange of information between the EU Member States on potentially “aggressive tax planning” arrangements; any transaction involving two countries where at least one is in an EU country will need to be reported where it meets certain criteria (referred to as "HALLMARKS") that could indicate aggressive tax planning; obligation to disclose is on all EU-based intermediaries involved in the arrangement, under certain conditions the taxpayer may be obliged to disclose as well

introduces reporting obligations that applies to Digital Platforms Operators that make their platform available to Reportable Sellers; requires Digital Platform Operators to report ; Digital Platform Operators should have seller due diligence procedures and controls in place; designed to ensure that Member States automatically exchange the reported information on the Reportable Sellers on digital platforms, whether the platform is located in the EU or not; Digital Platform Operators are required to report to a Competent Authority in a Member State; requires Digital Platforms Operators that are not located in the EU to register in a Member State in order to comply with this Directive

provides, among other things, the following: changes to the existing DAC framework, rules on advance cross-border rulings for high-net-worth individuals, and a crypto-asset reporting framework for competent EU authorities; enables EU member states to receive and exchange information about crypto-asset users, by implementing due diligence procedures and reporting rules for operators active in crypto-asset transactions and their users; rules are based on the OECD's Crypto-Asset Reporting Framework (CARF)