It is therefore appropriate to amend Council Directive 2011/16/EU to establish new rules on the automatic exchange of information to facilitate the exchange of information with respect to the Top-up tax information return and thereby establish the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523, in line with the OECD/G20 IF Multilateral Competent Authority Agreement on the Exchange of GloBE Information and its commentary and the GloBE Information Return (GIR) to the extent that such new rules are consistent with the filing obligations laid down in Directive (EU) 2022/2523 and with Union law.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
