Commission

This overview highlights the Commission’s: (i) publication of its second report on DAC and identification of areas for improvement; (ii) adoption of the 2026 European Semester Autumn Package; (iii) publication of a report on tax gaps in the area of direct taxation; (iv) publication of an “affordable housing plan”, including tax aspects; (v) launch of a call for evidence and public consultation on DAC simplification; and (vi) welcoming note and information notice on the OECD’s side-by-side agreement.