Wiki · Glossary
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- DAC7EU amendment to the tax administrative cooperation directive that obliges digital platforms to report seller income to tax authorities.
- De Minimis Threshold (United States)The US low-value shipment exemption that once allowed duty-free entry below 800 dollars and has since been suspended and repealed.
- Digital Product PassportA machine-readable product record that carries origin, composition and end-of-life data, accessed through a data carrier.
- Digital Services ActEU regulation setting due diligence, transparency and notice duties for online intermediaries, including marketplaces selling to EU consumers.