Revision of the Mutual Assistance Directive in relation to the taxation of multinational enterprises (DAC 9)
Initiative
Official name
Directive on administrative cooperation in the field of taxation (DAC9) - Political agreement
Type
Directive
Level 1
Initiator
EU
Submitted
28.10.2024
Doc. code
COM(2024) 497 final
Summary
Status
Status
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Current version
EU Commission proposal
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Automatic exchange of information in the area of taxation
(binding, Main version, EU)
EU directive to ensure global minimum taxation
(binding, Main version, EU)
Level 2
–
Level 3 / Other
Guide for the GloBE Information Return XML Schema
(non-binding, INT)
Source: EU, COM(2024) 497 final, 2024