On 14 April 2025, the Council of the European Union adopted a new amendment to Directive 2011/16/EU on administrative cooperation in taxation—commonly known as DAC9.
This latest revision is designed to ease the reporting requirements for multinational enterprise (MNE) groups under the EU’s Pillar 2 Directive (Directive (EU) 2022/2523). By introducing a centralized system for the exchange of top-up tax information, DAC9 significantly reduces the compliance burden for companies operating across multiple EU jurisdictions. Read more