As part of the EU recovery agenda, the EC has adopted a comprehensive new tax package. The overall aim is to boost tax fairness, protect against unfair competition and increase transparency. The package consists of an action plan setting out 25 actions to improve tax fairness and simplicity, a proposal to extend EU tax rules to digital platforms (DAC 7) and a Communication on tax good governance. In addition to the tax package, the EC has promised further tax initiatives including a new approach to business taxation for the 21st century. In the context of the European Green Deal, the EC has promised proposals to ensure that taxation supports the EU’s goal of reaching climate neutrality by 2050.

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