Slovakia Parliament Passes Bill to Amend Law on Pillar 2, DAC9 Implementation

The Slovak Parliament (Narodna Rada) Oct. 21 passed Bill No. 956, to amend Law No. 507/2023 regarding the global minimum tax on multinational enterprise (MNE) and large domestic groups under Pillar Two, and the implementation of Directive 2025/872/EU (DAC9). The bill includes measures to: 1) implement the DAC9 amendments regarding the standardized tax information return for reporting MNEs and large domestic groups; 2) incorporate the requirements for top-up tax information exchanges under the Multilateral Competent Authority Agreement (MCAA) on the Automatic Exchange of Financial Account Information (AEOI), pursuant to the common reporting standard (CRS); and 3) adopt the OECD amendments ...