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ARTICLE · 12 NOVEMBER 2024

EU Commission Adopted A DAC9 Proposal To Ease Filing Obligations Under The Pillar Two Directive

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On 28 October 2024, the EU Commission put forward a directive proposal, called the DAC9 Proposal, amending the Directive on administrative cooperation in the field of taxation for the ninth time to make it easier...

LuxembourgTax
Andreas Medler
Andreas Medler
Marie Bentley
Marie Bentley

On 28 October 2024, the EU Commission put forward a directive proposal, called the DAC9 Proposal, amending the Directive on administrative cooperation in the field of taxation for the ninth time to make it easier for companies to fulfil their filing obligations under the 2022 Pillar Two Directive which aims to ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU.

The DAC9 Proposal aims to ensure the uniform and cross-cutting implementation of the rules on filing the GloBE Information Return across Member States and enables multinational enterprise groups to fulfil their Pillar Two filing obligations only once in the Member State of the ultimate parent entity or of a designated filing entity as opposed to having to file a GloBE Information Return in each Member State where constituent entities are located.

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