The Danish parliament is considering draft Bill L 23, which provides for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns and the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523 (Pillar 2 G…