DAC 9 proposal adopted
14 March 2025
The ECOFIN Council has reached a political agreement on a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) (See MIT News 29 October 2024).
The stated objective of the new legislation is to enhance cooperation and information exchange around the minimum effective corporate tax requirements and to allow MNE groups and large-scale domestic groups to better fulfill their obligations under the Pillar 2 Directive.