07/07/2025 (Agence Europe) – On Monday 7 July, the European Commission adopted an implementing regulation to provide the technical solution for the automatic exchange of top-up tax information between Member States under the ‘DAC9’ directive on administrative cooperation. Adopted in April by the Council of the EU (see EUROPE B13621A18), this directive is intended to implement specific provisions of the Pillar II directive, which transposed into the EU the G20-OECD global agreement on...