With the release of this proposal, the Commission is replicating the OECD / BEPS Inclusive Framework (OECD) Pillar Two Global Anti-Base Erosion (GloBE) Model Rules that came live in December 2021 and addresses how Member States will implement them in a coherent and consistent way across the EU. The work of the Commission and the alignment with the work of the OECD / BEPS Inclusive Framework are to be welcomed.
Annual review 2025-2026
This Review provides a useful overview of the main policy developments we cover, our statistical and research publications, communication outreach, and more, including: a summary of our position on the Market Integration & Supervision Package, the Retail Investment Strategy, the Blueprint for Savings & Investment Accounts, the Supplementary Pensions Package, ELTIF 2.0, the EU securitisation framework, UCITS eligible assets, the implementation of new LMT and LOF rules, sustainability disclosures (CSRD & SFDR), integrated supervisory reporting, tax simplification and neutrality, T+1 settlement, the consolidated tape and EU clearing, tokenisation and AI, and the Financial Literacy Strategy.
