Administrative cooperation in the field of taxation (DAC9) - related links

European Commission :

• Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation, European Commission (October 2024)
• Administrative cooperation in taxation, Press Release, DG Taxation and Customs Union (October 2024)
• Evaluation of administrative cooperation in the field of direct taxation: open public consultation and call for evidence, News article, DG Taxation and Customs Union (May 2024)
• Annual Report on Taxation (ART) 2024: tax mix takes on future challenges, News article, DG Taxation and Customs Union (July 2024)
• Analysing taxation trends across the EU, Newsletter, DG Taxation and Customs Union (August 2024)
• Building strong foundations for growth: EU Tax Policy for lasting prosperity, Conference and Summit, DG Taxation and Customs Union (July 2024)
• Evaluation of Administrative Cooperation in Direct Taxation, DG Taxation and Customs Union (April 2019)

European Parliament :

• Tax transparency rules for crypto-asset transactions (DAC8), Briefing, European Parliamentary Research Service (July 2024)
• BEFIT – Business in Europe: framework for income taxation, Briefing, European Parliamentary Research Service (July 2024)
• Balancing on two pillars: Global corporate tax reform, Briefing, European Parliamentary Research Service (June 2024)

European Court of Auditors :

• Exchanging tax information in the EU: solid foundation, cracks in the implementation, Spacial Report, European Court of Auditors (January 2021)

OECD :

• New treaty advances Pillar Two global minimum tax Subject to Tax Rule designed to protect tax bases in developing countries, Press release, OECD (September 2024)
• The Global Minimum Tax and the taxation of MNE profit, OECD Taxation Working Papers (January 2024)
• The Pillar Two Rules in a Nutshell, OECD (Last updated: July 2023)
• Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two), Report, OECD (July 2023)

Think tanks and other organisations:

• European Commission publishes DAC9 proposal on reporting and exchange of information on Pillar Two, News, Loyens and Loeff (october 2024)
• European Commission puts forward proposal (DAC9) to simplify Pillar Two implementation, Tax Insights, PwC (November 2024)
• EU: European Commission puts forward proposal (DAC9) to simplify Pillar 2 implementation, IFC (November 2024)
• One bad Apple decision: EU tax ruling entrenches distortions, Analysis paper, Bruegel (November 2024)
• Memo to the commissioner responsible for tax policy, Memo, Bruegel (September 2024)
• Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices, Report, CEPS (November 2019)
• OECD Issues New Administrative Guidance to Simplify Pillar Two Rules for Businesses, News, IBFD (June 2024)
• The Latest Proposed Amendment to DAC: A Short Introduction of DAC9, ETF Note, Katerina Ilieva (IBFD) (November 2024)