On 30 March 2026, ETAF responded to the public consultation of the European Commission on its planned proposal for a Tax Omnibus, a simplification package amending several key pieces of EU direct tax legislation, including the Anti-Tax Avoidance Directive (ATAD), the Interest and Royalties Directive (IRD), the Parent-Subsidiary Directive (PSD), the Tax Merger Directive (TMD), and the Tax Dispute Resolution Mechanisms Directive (DRM Directive).
ETAF welcomes the Tax Omnibus initiative as an important step towards simplifying the EU's direct tax framework and supports its ambition to reduce compliance costs for businesses while preserving the anti-avoidance objectives the Directives were designed to serve.
In its statement, ETAF provides targeted recommendations across all five Directives, guided by consistent principles: reducing fragmentation, relieving disproportionate burdens on SMEs, eliminating overlaps with the Pillar Two Directive, and procedural simplification.
