An analysis by Atoz Tax Advisers, Taxand Luxembourg
The EU Commission has recently introduced the DAC9 Proposal to streamline tax filing for multinational groups under the Pillar Two Directive. This amendment to the EU’s tax cooperation rules enables multinationals to file a single GloBE Information Return in one EU country, rather than in each country where they operate.
The proposal also standardises tax reporting forms and establishes a system for EU tax authorities to exchange information efficiently, aiming to reduce administrative burdens to support EU commitments to simplifying tax compliance for businesses.
Andreas Medler and Marie Bentley from our Luxembourg member firm ATOZ Tax Advisers have analysed this proposal and its implications in further detail here.