H&I 2025/137:Publication DAC9 in Official Journal EU – automatic exchange of information – global minimum tax regime (pillar 2) (comments by the Editorial Board)

H&I 2025/137

Publication DAC9 in Official Journal EU – automatic exchange of information – global minimum tax regime (pillar 2) (comments by the Editorial Board)

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Council Directive (EU) 2025/872 amending Directive 2011/16/EU on administrative cooperation in the field of taxation is published in the Official Journal. The Directive entered into force on 7 May 2025.

DAC9 makes it easier for MNEs to comply with Pillar 2 obligations by allowing them to file only one top-up tax information return at central level for the entire group.

Council of the European Union, 14 April 2025, no. 2025/872, OJ L 6 May 2025

The full text can be found here.

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Council Directive (EU) 2025/872, published in the Official Journal ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.