On Monday 14 April, the EU Council adopted revised rules aimed at extending cooperation and the exchange of information between tax authorities in the area of minimum effective corporate taxation (‘DAC 9’). This adoption follows the political agreement reached by European finance ministers in March (see EUROPE B13597A10).
The purpose of this directive is to implement specific provisions of the Pillar 2 Directive, which transposed the G20/OECD global agreement on international tax...