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EU Council Adopts DAC9 to Help Companies with Pillar 2 Filing Obligations

|Approved Changes|European Union
European Union

On 14 April 2025, the Council of the EU has announced the adoption of amendments to the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU) to make it easier for companies to fulfill their filing obligations under the Pillar 2 Directive (DAC9). DAC9 basically provides that MNEs only have to file one top-up tax information return, at central level, for the en…

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