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 entire group, instead of each group company having to file a top-up tax information return in the country where it is based. EU Member States have to implement DAC 9 by 31 December 2025, including those...