The European Court of Auditors (ECA) recently published a special report “Combatting Harmful Tax Regimes and Corporate Tax Avoidance", which analyzes the impact of several recent EU directives on corporate taxation (ATAD, DAC 6 and the Tax Disputes Resolution Directive) as well as the EU’s political initiatives against harmful tax competition. Claus Staringer outlines key findings of this special report, showing some strengths and weaknesses of EU tax policy.
