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Corporate Social Responsibility

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European Commission adopts implementing regulation to facilitate DAC9 reporting

Jul 14, 2025

The European Commission has adopted an Implementing Regulation which aims to provide technical solutions to facilitate the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9). The objective of the regulation is to ensure taxpayers comply with their Pillar 2 Directive obligations, while minimising the administrative costs associated with tax compliance. 

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