Denmark Tax Ministry Seeks Comments on Draft Bill to Implement DAC9 Directive

The Danish Ministry of Taxation July 1 opened a consultation on Bill No. 2024-9337, to implement EU Council Directive 2025/872 on administrative cooperation in the field of taxation (DAC9). The bill includes measures to: 1) introduce a standardized reporting form for multinational and large national groups to report additional tax under the Minimum Taxation Act; 2) establish an automatic exchange mechanism for additional tax information between EU countries and non-EU countries subject to OECD agreements; 3) require validation of tax identification numbers and ensure effective use of exchanged information through tax authorities; 4) impose penalties for noncompliance; and 5) align ...