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Is the European Commission’s Tax Omnibus Proposal a Step in the Right Direction?

taxfoundation.org · published 30 June 2026

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https://taxation-customs.ec.europa.eu/news/european-commission-proposes-landmark-tax-simplification-package-streamline-compliance-and-boost-2026-06-24_en

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https://taxation-customs.ec.europa.eu/taxation/business-taxation/parent-subsidiary-directive_en

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https://taxation-customs.ec.europa.eu/taxation/business-taxation/interest-royalty-directive_en

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https://taxation-customs.ec.europa.eu/document/download/dc4034c4-5d0a-47bf-a6ea-22339e16df8c_en?filename=Impact%20Assessment_Proposal%20for%20a%20Council%20Directive%20-%20Taxation.pdf

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https://taxation-customs.ec.europa.eu/taxation/business-taxation/minimum-corporate-taxation_en

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https://taxfoundation.org/taxedu/glossary/double-taxation/

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https://taxfoundation.org/research/all/global/base-erosion-profit-shifting-pillar-two/

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https://doi.org/10.1787/25d30b96-en

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