Commission

This overview highlights: (i) the adoption of DAC9 in the context of helping MNEs fulfil their EU Minimum Taxation Directive (2022/2523) filing obligations; (ii) the publication of a report reviewing the EU Dispute Resolution Directive (2017/1852); (iii) the publication of a new version of the implementing regulation for the CbCR Directive (2021/2101); and (iv) the referral of Germany to the European Court of Justice for failing to eliminate the discriminatory tax treatment of reinvested capital gains upon a sale of domestic real estate.