Inhoudsopgave
H&I 2024/278:European Commission adopts new proposal (DAC9) to help companies with their Pillar 2 Directive obligations
H&I 2024/278
European Commission adopts new proposal (DAC9) to help companies with their Pillar 2 Directive obligations
Documentgegevens:
Datum 28-10-2024
- Datum
28-10-2024
- Bronauteur
European Commission
- Bronvindplaats
no. 20241028
- JCDI
JCDI:ADS986097:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Administratieve bijstand en invordering
Minimumbelasting (V)
Europees belastingrecht (V)
- Wetingang
Council Directive 2011/16/EU; Council Directive (EU) 2022/2523
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The European Commission has adopted a proposal (DAC9) to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU – DAC). The goal of DAC9 is to make it easier for companies to fulfil their filing obligations under the Pillar 2 Directive (Directive (EU) 2022/2523). Under DAC9 multinational enterprise groups (MNEs) only have to file one top-up tax information return, at central level, for the entire group. This will significantly simplify the filing process and reduce the administrative burden for MNEs.
Once adopted by the EU Council, EU governments will have until ... Verder lezen? Log in om dit document te bekijken.