2 Amendments of Gilles BOYER related to 2021/2201(INI)
Amendment 3 #
— having regard to the OECD draft new tax transparency framework for crypto-assets (CARF) and amendments to the Common Reporting Standard 1a which were submitted to public consultation, _________________ 1a https://www.oecd.org/tax/exchange-of- tax-information/public-consultation- document-crypto-asset-reporting- framework-and-amendments-to-the- common-reporting-standard.pdf
Amendment 139 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Believes that it is necessary to amend the scope of the Directive on Administrative Cooperation5 (DAC8) so that European legislators can further assess if other categories of income and assets such as crypto-assets are to be included; calls on the OECD to adopt without any further delay a new definition of a reporting standards and exchange of information which should then be included in the revised DAC 8; thereafter encourages the Commission to present the DAC8 proposal without any delay; _________________ 5 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation, OJ L 64, 11.3.2011, p. 1.