Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) was published in the Official Journal of the European Union on 6 May 2025. DAC9 establishes new rules on the automatic exchange of information to facilitate the exchange of information with respect to Top-up tax information returns and thereby establishes the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523 (Pillar 2 GMT Directive). The new rules on automatic exchange of information enable the central filing of the Top-up tax information return by ultimate...