The Luxembourg Administration of Direct Tax (Administration des Contributions Directes - ACD) has issued a release on the registration and declaration obligations of platform operators under the new rules on the exchange of information on income generated by sellers through digital platforms (DAC7) as provided in Council Directive (EU) 2021/514 and transposed by the law of 16 May 2023 (the "DAC7 Law"). With regard to registration, the release provides that platform operators must register wi…