Executive summary
On 15 July 2020, the European Commission (the Commission) adopted a package for fair and simple taxation (the tax package). The tax package includes a set of new initiatives to ensure European Union (EU) tax policy supports Europe’s recovery from the COVID-19 crisis and long-term sustainable growth. The tax package contains three separate but complementary initiatives:
- Action Plan for fair and simple taxation supporting the recovery
- Legislative proposal in the form of a Revision o…