Assessing tax reporting obligations in the EU: costs, benefits and effective use of information by tax authorities - Related links

European Commission

• Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation, European Commission (October 2024)
• Administrative cooperation in taxation, Press Release, DG Taxation and Customs Union (October 2024)
• Tax expenditures in the EU - Recent trends & new policy challenges, Discussion Paper (European Commission, October 2024) 
• The future of European competitiveness: Part B - In-depth analysis and recommendations, Report, European Commission (September 2024) 
• Analysing taxation trends across the EU, Newsletter, DG Taxation and Customs Union (August 2024)
• Building strong foundations for growth: EU Tax Policy for lasting prosperity, Conference and Summit, DG Taxation and Customs Union (July 2024)
• Annual Report on Taxation - An indicator-based analysis of recent trends in EU tax systems, Report (European Commission, July 2024)
• Tax compliance costs for SMEs – An update and a complement – Final report, Report (European Commission, 2022) 
• Feasibility study for a European asset registry in the context of the fight against money laundering and tax evasion, Executive Summary (European Commission, March 2024) 
• Data on Taxation Trends - New data updated in March 2024 (European Commission, March 2024)
• Taxation: new proposals to simplify tax rules and reduce compliance costs for cross-border businesses, Press Release, European Commission (September 2023)
• Tax compliance costs for SMEs - An update and a complement : final report, Report, European Commission (January 2022)
• Communication from the Commission to the European Parliament and the Council - An action plan for fair and simple taxation supporting the recovery strategy, Communication, European Commission (July 2020)
• Communication from the Commission to the European Parliament and the Council on tax good governance in the EU and beyond, Communication, European Commission (July 2020)
• Fair and Simple Taxation: Commission proposes new package of measures to contribute to Europe’s recovery and growth, Press Release, European Commission (July 2020)
• Package for fair and simple taxation, European Commission
• REFIT – making EU law simpler, less costly and future proof, European Commission

European Parliament

• Draft report on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation, Report, European Parliament Committee on Economic and Monetary Affairs (December 2024)
• Hearing of Commissioner-designate Wopke Hoekstra, Press Release (European Parliament, November 2024) 
• Tax compliance costs in the EU: Striking the right balance, European Parliament Research Service (October 2024) 
• Tax policy: EU solutions to prevent tax fraud and avoidance (European Parliament, April 2024)
• BEFIT – Business in Europe: framework for income taxation, Briefing, European Parliamentary Research Service (July 2024) 
• Balancing on two pillars: Global corporate tax reform, Briefing, European Parliamentary Research Service (June 2024) 
• Overview on the tax compliance costs faced by European enterprises – with a focus on SMEs, Study Analysis requested by the FISC Subcommittee (European Parliament, February 2023)
• Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment, Study requested by the FISC Subcommittee (European Parliament, July 2022)

Council of the European Union

• ECOFIN Report to the European Council on Tax Issues, Council of the European Union (June 2024) 
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, Council of the European Union (July 2016)

European Court of Auditors

• Combatting harmful tax regimes and corporate tax avoidance - The EU has established a first line of defence, but there are shortcomings in the way measures are implemented and monitored, Special Report (European Court of Auditors, November 2024)
• Exchanging tax information in the EU: solid foundation, cracks in the implementation, Special Report (European Court of Auditors, January 2021)

OECD

• Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return, Report, OECD (January 2025) 
• Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Report, OECD (December 2024)
• Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings, Report (OECD, December 2024)
• The Global Minimum Tax and the taxation of MNE profit, OECD Taxation Working Papers (January 2024)
• International Standards for Automatic Exchange of Information in Tax Matters, Report (OECD, June 2023)
• Model Reporting Rules for Digital Platforms, Report (OECD, June 2021)

Think tanks and other organisations

• EU to Discuss European Parliament's Role in Tax Reporting Bill, Daily Tax report, Bloomberg Tax (January 2025) 
• Simplifying Pillar Two implementation: European Commission puts forward DAC9 proposal, Insight, pwc Ireland (January 2025) 
• The EU's Tax 'Decluttering' Is a Big Ask. Here's What it Means, Saim Saeed (Bloomberg, November 2024) 
• Streamlining EU tax rules with the Anti-Tax Avoidance Directive, AmCham EU (September 2024) 
• OECD Issues New Administrative Guidance to Simplify Pillar Two Rules for Businesses, News, IBFD (June 2024) 
• Weeding the Garden of International Tax, Tax Foundation (July 2023) 
• The Use of SME Tax Incentives in the European Union, Sören Bergner, Rainer Bräutigam, Maria Evers, Christoph Spengel, Centre for European Economic Research (ZEW) (February 2017) 
• OECD and country officials discuss BEPS 2.0 Pillars One and Two and other OECD tax work, EY (November 2023) 
• Memo to the commissioner responsible for tax policy, Memo, Bruegel (September 2024) 
• Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices, Report, CEPS (November 2019)