The Council of the European Union has reversed its earlier decision to withhold a Commission analysis of the OECD's two-pillar international tax reform and its impact on Member States, granting full public access under EU transparency rules. The decision, taken on 1 September 2026, marks a significant shift in the Council's approach to legislative transparency in the sensitive area of corporate taxation.
The document in question is a Commission analysis assessing the effects of the OECD's two-pillar solution on Member States' tax revenues and policy alignment. Initially, the Council had denied access, arguing that disclosure could harm the EU's international relations. However, upon review, the Council concluded that releasing the analysis would not undermine those relations and that the principle of transparency under Regulation (EC) No 1049/2001 should prevail.
Transparency vs. International Relations The reversal highlights the tension between the EU's commitment to open legislative processes and the need to protect sensitive diplomatic negotiations. The Council's initial refusal was based on the exception for international relations (Article 4(1)(a) of Regulation 1049/2001). By granting access, the Council now considers that the public interest in understanding the impact of the OECD tax reform outweighs any potential diplomatic friction.
Impact on Stakeholders - EU taxpayers and civil society: Gain insight into how the OECD's global minimum tax (Pillar 2) affects Member States' fiscal sovereignty and revenue, enabling more informed public debate. - EU Member States: The analysis may reveal disparities in how different countries are affected, potentially influencing national positions on future tax harmonisation. - Multinational corporations: Greater transparency could lead to more predictable tax environments, but also expose competitive advantages some Member States offer. - EU institutions: The decision reinforces the Council's accountability, though it may set a precedent for future access requests on sensitive economic analyses.
Institutional Follow-Up The released document is now publicly available. The European Parliament and tax policy stakeholders are expected to scrutinise the analysis, potentially feeding into ongoing discussions on the implementation of the Pillar 2 Directive (Council Directive (EU) 2022/2523). The Council's move may also influence pending transparency cases before the European Ombudsman or the Court of Justice of the EU.
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