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Angelika Xygka

European Taxation2026https://doi.org/10.59403/30226nbarticle
ABDC B
Weight
0.50

Abstract

This overview highlights the Commission’s: (i) publication of its second report on DAC and identification of areas for improvement; (ii) adoption of the 2026 European Semester Autumn Package; (iii) publication of a report on tax gaps in the area of direct taxation; (iv) publication of an “affordable housing plan”, including tax aspects; (v) launch of a call for evidence and public consultation on DAC simplification; and (vi) welcoming note and information notice on the OECD’s side-by-side agreement.

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https://doi.org/https://doi.org/10.59403/30226nb

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@article{angelika2026,
  title        = {{Commission}},
  author       = {Angelika Xygka},
  journal      = {European Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/30226nb},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.