On 22 March 2021, the Council adopted amendments to Directive 2011/16/EU on administrative cooperation in the field of taxation. The amendments (laid down in Directive (EU) 2021/514, O.J. L 104, 25 March 2021, p. 1) aim at improving administrative tax cooperation and countering tax fraud/tax evasion. They implement the results of an assessment cooperation scheme carried out by the Commission in 2019. The amendments include, inter alia:

• Standardised reporting requirements for digital platforms as regards income earned through trade via these platforms;
• Automatic exchange of this income information among the Member States;
• Facilitated information exchange on groups of taxpayers;
• Improved rules on simultaneous controls and the presence of officials in another Member State during an enquiry;
• New framework for joint audits.

In a legislative resolution of 10 March 2021, the European Parliament requested a number of additional improvements regarding the text of the new Directive amending Directive 2011/16. The EP was only consulted in this matter, however, and its statements are not binding for the Council.