{
  "node_id": "eu-dac7-platform-economy-reporting-2021-514",
  "title": "Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "Requires digital platform operators to collect, verify, and report information on income earned by sellers for relevant activities to EU Member State tax authorities for automatic exchange. Key due diligence and reporting obligations are specified in Annex V, Sections I and II.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 5
}