13. 5. 2025
13. 5.
2025
Top-up taxes: information exchange within EU and other legislative developments
On 6 May 2025, Council Directive (EU) 2025/872 amending Directive 2011/16/EU on administrative cooperation in the field of taxation was published in the EU Official Journal. The directive creates the conditions for the EU-wide filing of single top…
4. 11. 2024
4. 11.
2024
Pillar Two: Exchange of information on information returns within EU (DAC 9)
The European Commission is proposing a single framework for exchanging information on top-up tax information returns, which would allow the filing of a single information return within the EU. The proposal includes a single format for information…