Commission

This overview highlights the Commission’s: (i) launch of a call for evidence on Omnibus on taxation; (ii) confirmation of the OECD’s Side-by-Side package and that it provides for full application of Pillar Two top-up taxes; and (iii) opening of an infringement procedure against 10 Member States for failing to fully implement DAC9 and against 12 Member States for failing to fully implement DAC8.