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EU publishes Directive proposal transposing the GloBE Information Return into EU law

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European Union

  • The European Commission has published a proposal to revise the Directive on Administrative Cooperation (DAC9) to implement the Organisation for Economic Co-operation and Development's (OECD's) Global anti-Base Erosion (GloBE) Information Return, including the dissemination approach.
  • DAC9 enables central filing via a "Top-up tax information return" as foreseen in the Minimum Tax Directive and establ…

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