On Thursday 29 January, the Tax Foundation think-tank published a ‘roadmap’ to help the European Commission draw up a long-term tax simplification programme.
The Commission has announced that it will present an ‘omnibus’ package of measures concerning the simplification of tax legislation, in spring 2026 (see EUROPE B13639A3).
The Tax Foundation has identified three main challenges facing the Commission during this process: an economic challenge, a measurement challenge and a...