Finland MOF Seeks Comments on Draft Bill to Implement DAC9 Amendments

The Finnish Ministry of Finance Sept. 12 opened a consultation on Draft Bill No. VM063:00/2025, to implement amendments to EU Directive 2011/16/EU regarding administrative cooperation in the field of taxation (DAC9), in accordance with the OECD Pillar Two initiative. The bill includes measures to: 1) require supplementary tax information return filings consistent with the Global Anti-Base Erosion (GloBE) Information Returns (GIR) under DAC9; 2) extend the automatic exchange of information (AEOI) between EU countries to the supplementary returns, according to Directive 2022/2523/EU on global minimum taxation; 3) repeal EU Directive 77/799/EEC on mutual assistance in the field of direct taxation; ...