What Is DAC8? A Complete Guide to the EU's Crypto Tax Reporting Directive
The European Union's Directive on Administrative Cooperation 8 (DAC8) represents a landmark shift in how crypto-asset transactions are reported and taxed acr...
DAC8 vs DAC7: Key Differences Explained
The European Union's Directive on Administrative Cooperation has evolved through multiple iterations, each expanding the scope of automatic tax information e...
DAC8 vs CARF: How the EU Directive Differs from the OECD Framework
The EU's DAC8 directive and the OECD's Crypto-Asset Reporting Framework (CARF) are often discussed interchangeably, but they are distinct instruments with im...
The History of EU Tax Transparency: From DAC1 to DAC8
The European Union's Directive on Administrative Cooperation (DAC) has been the cornerstone of tax transparency and information exchange within the EU since ...
DAC8 Scope: Which Transactions and Assets Are Covered?
One of the most critical questions for any crypto-asset service provider (CASP) preparing for DAC8 is: what exactly falls within the directive's reporting sc...
Who Must Report Under DAC8? Understanding Reporting Entities
DAC8 places its reporting obligations squarely on crypto-asset service providers (CASPs). But the directive's definition of who qualifies as a reporting enti...
DAC8 and the Directive on Administrative Cooperation: Legal Foundations
Understanding DAC8 requires more than a surface-level reading of its provisions. The directive is built upon a complex legal architecture that connects EU tr...
The Political Journey of DAC8: From Proposal to Adoption
DAC8 did not emerge overnight. Its path from concept to adopted legislation reflects years of policy debate, international coordination, and political negoti...
DAC8 Reporting Obligations: A Plain-Language Summary
For many CASPs, the legal text of DAC8 can be dense and difficult to navigate. This article provides a plain-language summary of what you must do, when you m...
DAC8 FAQ: 25 Most Common Questions Answered
This article answers the 25 most frequently asked questions about DAC8, the EU's crypto-asset tax reporting directive. Whether you are a CASP, a compliance o...