On Monday 28 October, the European Commission published the ninth version of the Directive on Administrative Cooperation in the field of taxation (DAC9’).
This text transposes the OECD Information Return into Community law. The Information Return contains data to enable tax administrators to assess a multinational company’s compliance with Global Anti-Base Erosion Rules (‘GloBE Information Return’ or GIR). This provision is set out in Article 44 of the Directive on international...