M24013 - Crypto-assets in the age of DAC8 (Webinar)
Following the adoption of the Directive on Administrative Cooperation (DAC) in the field of taxation (2011/16/EU) in 2011, the scope of the EU DAC has expanded considerably to also include information on:
- financial accounts (DAC2)
- tax rulings and advance pricing agreements (DAC3)
- (now public) country-by-country reports (DAC4)
- beneficial ownership (DAC5)
- reportable cross-border arrangements (DAC6)
- platform operators (DAC7)
- crypto-asset service providers (DAC8).
This webinar will examine the recent developments at an OECD and EU level in developing a crypto-asset reporting framework to extend mandatory automatic reporting obligations to crypto-assets. In particular, this webinar shall address the Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8).
Overview
- Introduction to the EU Directive on Administrative Cooperation
- The OECD’s Crypto-Asset Reporting Framework
- The adoption of DAC8 at an EU level
- Expected effects of DAC8 on the crypto-space
DAC8 introduces mandatory EU tax disclosure rules of crypto asset transactions in a harmonised and standardised manner. Members and non-members are encouraged to attend this session and understand how their work may be impacted by these new requirements.
Why Attend?
Agenda Highlights:
Confirmed Speakers
Sponsors
M24013 - Crypto-assets in the age of DAC8 (Webinar)
February 27, 2024
Online
The Malta Institute of Accountants