The European Commission has published a proposal to revise the Directive on Administrative Cooperation (DAC9) to implement the Organisation for Economic Co-operation and Development's (OECD's) Global anti-Base Erosion (GloBE) Information Return, including the dissemination approach.DAC9 enables central filing via a "Top-up tax information return" as foreseen in the Minimum Tax Directive and establishes a framework for the exchange of these returns between Member States, ensuring a consistent approach across the European Union (EU).The rules will require multinational enterprises (MNEs) to file Top-up tax information returns, with 2024 as the first year on which to report (by 30 June 2026). Executive...