DAC 9 Proposal

On 28 October 2024 the EU Commission adopted a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU).

The DAC9 proposal is linked to the filing obligations imposed under the Pillar 2 Directive (Directive (EU) 2022/2523), which aims to ensure a global minimum level of taxation for multinational enterprise groups (MNEs) and large-scale domestic groups (LSDGs) in the EU. The DAC9 proposal allows MNEs to file one top-up tax information return, at central level, for the entire group, instead of multiple returns.

View the Proposal here.

 

source: ec.europa.eu