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The evaluation of the Directive on Administrative Cooperation (DAC) 1-9 can help enhance tax transparency, improve the Single Market and boost Europe’s competitiveness by decluttering tax policy. By ensuring that DAC includes fixed standards and mandating greater transparency for DAC data, lawmakers can improve its functionality. Likewise, by exempting Pillar 2 companies (including those subject to the ‘side-by-side’ safe harbour) from DAC 6 and revisiting the administrative requirements and outcomes of reporting under DAC 6, the Anti-Tax Avoidance Directive (ATAD), the Pillar 2 Directive and the Public Country by Country Reporting (pCbCR) Directive, lawmakers can minimise additional costs for companies and tax authorities alike while maintaining the integrity of the tax system.

The EU’s digital regulatory landscape has expanded significantly in recent years. While the creation of these rules pursues important objectives, their interaction has not always been fully aligned, creating legal uncertainty and increased compliance burdens for businesses.  

The European Commission’s proposals for a Digital Omnibus and the Digital Omnibus on AI Regulation Proposal (AI Omnibus) both offer opportunities to improve coherence across the EU’s digital rulebook while supporting Europe’s competitiveness in the digital economy. Both initiatives represent a positive step forward, but further refinements will be needed to ensure they fully deliver on their objectives while maintaining high standards for safety and fundamental rights. 

The AI Omnibus focuses on the AI Act, while the Digital Omnibus addresses broader elements of the digital acquis, including data and cybersecurity legislation. Together, they aim to reduce fragmentation and streamline obligations across multiple frameworks. Explore below how these proposals can better support innovation and competitiveness in Europe.