Executive summary
On 1 December 2020, the Council of the European Union (the Council or ECOFIN) held a videoconference. During their meeting, the Ministers discussed the amendments to the Council directive on administrative cooperation in the field of taxation (DAC7), international tax (digital and minimum tax), the European Semester, a capital markets union, international debt relief and other topics. ECOFIN is the European Union (EU) institution where the EU Member States’ competency …