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Commission

Angelika Xygka

European Taxation2026https://doi.org/10.59403/3pb1eaparticle
ABDC B
Weight
0.50

What the paper says

This overview highlights the Commission’s: (i) launch of a call for evidence on Omnibus on taxation; (ii) confirmation of the OECD’s Side-by-Side package and that it provides for full application of Pillar Two top-up taxes; and (iii) opening of an infringement procedure against 10 Member States for failing to fully implement DAC9 and against 12 Member States for failing to fully implement DAC8.

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https://doi.org/https://doi.org/10.59403/3pb1eap

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@article{angelika2026,
  title        = {{Commission}},
  author       = {Angelika Xygka},
  journal      = {European Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/3pb1eap},
}

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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.