The European Commission released its anti-tax avoidance package. The package includes an anti-tax avoidance directive that proposes six anti-abuse measures. If the directive is approved by the European Parliament and the Council of the European Union, then all EU member states would be required to implement these measures. The package also includes proposals relating to country-by-country reporting and recommended changes to tax treaties. Finally, the package includes a document describing a unified EU approach to working with third-party countries on tax governance matters and a study of the corporate tax rules of member states, and structures used by multinational enterprises, that the commission believes facilitate aggressive tax planning and avoidance.