{"id":424184,"date":"2025-04-14T11:53:10","date_gmt":"2025-04-14T09:53:10","guid":{"rendered":"https:\/\/www.eunews.it\/2025\/04\/14\/tassazione-minima-societa-ue-cooperazione\/"},"modified":"2025-04-14T12:30:25","modified_gmt":"2025-04-14T10:30:25","slug":"minimum-corporate-taxation-eu-approves-tax-cooperation-rules","status":"publish","type":"post","link":"https:\/\/www.eunews.it\/en\/2025\/04\/14\/minimum-corporate-taxation-eu-approves-tax-cooperation-rules\/","title":{"rendered":"Minimum corporate taxation: EU approves tax cooperation rules"},"content":{"rendered":"

Brussels – Minimum corporate taxation:<\/strong>\u00a0moving forward with cooperation and exchange of information between member states. The EU Council tightens the screws on taxation and business by approving<\/strong> the directive on tax cooperation<\/a>\u00a0— better known as DAC9 —\u00a0aiming\u00a0to put in force\u00a0the\u00a0G20\/OECD global agreement on international tax reform provisions\u00a0reached on July 2, 2021.<\/p>\n

The proposed directive<\/a> on minimum taxation of large corporations — which will impose\u00a0a tax of at least 15 percent on<\/strong>\u00a0every company with an annual turnover of over\u00a0750 million euros —<\/strong> ties in with the issue of digital taxation, i.e., the scheme to make sure that web operators, starting with the US giants, pay their share of taxes. While minimum taxation (Pillar 2) is EU, tax policy for internet operators (Pillar 1) is part of\u00a0an agreement with the\u00a0OECD and thus subject to international agreement. The agreement reached\u00a0today (April 14) in the EU Council refers to Pillar 2.<\/p>\n

The understanding reached among the ministers of the 27 member states expands tax transparency regulations. <\/strong>Specifically, it simplifies reporting for large companies by allowing the\u00a0central filing of top-up\u00a0tax\u00a0information return (TTIR)<\/strong>, <\/strong>i.e., one company file for the entire group concerned, instead of filing locally, i.e., separately for corporate entities. It also introduces a standard form for filing the TTIR throughout the EU<\/strong>, in line with that developed by the G20\/OECD Inclusive\u00a0Framework on Base Erosion and Profit Shifting (BEPS).<\/p>\n

The new DAC9 Directive will enter into force the day after its publication in the Official Journal of the European Union. By December 31, 2025, Member states must\u00a0adopt and publish\u00a0the laws, regulations, and administrative provisions necessary to comply with this directive. The first integrated tax reporting is scheduled for June 30, 2026<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ministers of member states approve directive putting Europe on track with G20 and OECD commitments. First integrated tax reporting scheduled for June 30, 2026<\/p>\n","protected":false},"author":493,"featured_media":424179,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard","override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","post_calculate_word_method":"str_word_count","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"1","show_inline_post_related":"0"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0","subtitle":""},"jnews_primary_category":[],"jnews_override_counter":{"view_counter_number":"0","share_counter_number":"0","like_counter_number":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[25705],"tags":[30670,26752,27072,27892,26203,31007],"class_list":["post-424184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","tag-imprese-en","tag-council-ue-en","tag-fisco-en","tag-taxation-minima-en","tag-profits-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/424184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/users\/493"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/comments?post=424184"}],"version-history":[{"count":5,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/424184\/revisions"}],"predecessor-version":[{"id":424203,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/424184\/revisions\/424203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/media\/424179"}],"wp:attachment":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/media?parent=424184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/categories?post=424184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/tags?post=424184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}