Sweden’s Ministry of Finance released a memorandum on 2 December 2024, outlining proposed changes to the Directive on Administrative Cooperation (DAC9) to streamline multinational enterprises’ tax reporting under the EU Minimum Taxation Directive (2022/2523).
DAC9 seeks to integrate the GloBE Information Return (GIR) from the OECD/G20 Inclusive Framework on BEPS (IF) into EU law, simplifying reporting requirements. The proposal establishes a system for tax authorities to share information with other EU Member States.
The memorandum details potential amendments to the Tax Procedure Act and includes feedback from external stakeholders to guide the government’s response.
