EU Member States reach political agreement on DAC9
|Tax Alerts, Information Reporting, Natio ...|European Union
On 11 March 2025, the European Union (EU) Member States reached political agreement on the revision of "DAC9," the Directive on Administrative Cooperation implementing the OECD's Global anti-Base Erosion (GloBE) Information Return (GIR), including a dissemination approach.
Once DAC9 is formally adopted by the Council, Member States will have until 31 December 2025, to transpose the rules into national lawwith information being exchanged by 31 December 2026 (exceptions apply).
The agreed version o…
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