# Implementation of EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome

European Parliament procedure 2020/2046(INI) (INI - Own-initiative procedure, 9th term, committee ECON). Stage: Procedure completed. 169 committee amendments tabled by 25 Members between 2021-04-19 and 2021-04-19.

## What the amendments focus on

Own-initiative report on implementation of EU requirements for the exchange of tax information. Amendments cite tax revenue lost to evasion and avoidance, the Directive on Administrative Cooperation (DAC) and its revisions, automatic exchange of information, the Common Reporting Standard, Country-by-Country reports and beneficial-ownership data, revelations such as LuxLeaks, the Panama Papers and OpenLux, the unanimity requirement under the TFEU, data quality, taxpayer rights and Parliament's scrutiny role.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sven GIEGOLD | Germany | Verts/ALE | 56 | https://amendeu.com/md/meps/96730.md |
| Lídia PEREIRA | Portugal | PPE | 35 | https://amendeu.com/md/meps/197738.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 35 | https://amendeu.com/md/meps/197679.md |
| Eugen JURZYCA | Slovakia | ECR | 26 | https://amendeu.com/md/meps/197767.md |
| Evelyn REGNER | Austria | S&D | 18 | https://amendeu.com/md/meps/96998.md |
| Pedro MARQUES | Portugal | S&D | 18 | https://amendeu.com/md/meps/197634.md |
| Aurore LALUCQ | France | S&D | 18 | https://amendeu.com/md/meps/197697.md |
| Hélène LAPORTE | France | ID | 17 | https://amendeu.com/md/meps/197597.md |
| Niels FUGLSANG | Denmark | S&D | 16 | https://amendeu.com/md/meps/101585.md |
| Joachim SCHUSTER | Germany | S&D | 16 | https://amendeu.com/md/meps/124837.md |
| Gunnar BECK | Germany | ID | 15 | https://amendeu.com/md/meps/132191.md |
| Marc ANGEL | Luxembourg | S&D | 14 | https://amendeu.com/md/meps/202073.md |
| Jonás FERNÁNDEZ | Spain | S&D | 13 | https://amendeu.com/md/meps/125046.md |
| France JAMET | France | PfE | 5 | https://amendeu.com/md/meps/189065.md |
| Markus FERBER | Germany | PPE | 5 | https://amendeu.com/md/meps/1917.md |

## Official source documents

- PE689.824: https://www.europarl.europa.eu/doceo/document/ECON-AM-689824_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2020-2046-INI · machine-readable: https://amendeu.com/data/dossiers/2020-2046-INI.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2020-2046-INI
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