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 13621/18), this directive is intended to implement specific provisions of the Pillar II directive, which transposed into the EU the G20-OECD global agreement on international tax reform (see other news). The new implementing regulation establishes a common IT framework based on that developed by the OECD and should guarantee total interoperability between ‘DAC9’ declarations and the OECD framework. This should reduce the administrative burden on tax authorities and businesses to a minimum. (AD)