The European Commission has announced its adoption of a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU) to make it easier for companies to fulfil their filing obligations under the Pillar 2 Directive (DAC9). DAC9 essentially provides that MNEs only have to file one top-up tax information return, at central level, for the entire group, instead of each group company having to file a top-up tax information return in the country where…