The EC has published a proposal to revise DAC9 to implement the OECD Global anti-Base Erosion (GloBE) Information Return enabling central filing via a top-up tax information return as provided for under the Minimum Tax Directive. The amendments would set up a system for tax authorities of Member States to exchange information with each other and introduce a standard form in line with the form developed by the Inclusive Framework of the OECD and the G20.
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The EC has published a proposal to revise DAC9 to implement the OECD Global anti-Base Erosion (GloBE) Information Return enabling central filing via a top-up tax information return as provided for under the Minimum Tax Directive. The amendments would set up a system for tax authorities of Member States to exchange information with each other and introduce a standard form in line with the form developed by the Inclusive Framework of the OECD and the G20.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
