Revision of the Mutual Assistance Directive in relation to the taxation of multinational enterprises (DAC 9)

Topic area:
Status: 17.12.2024 |
Aktuell
Key words:
Tax, Amendment, Supplement
Initiative
Official name
Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation
COM(2024) 497 final
2024/0276 (CNS)
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
28.10.2024
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