This source (in Dutch sadly) [1] might shed some light. In short a `coalition of the unwilling' consisting of The Netherlands, Ireland, Cyprus, Malta and Luxemb

This source (in Dutch sadly) [1] might shed some light. In short a `coalition of the unwilling' consisting of The Netherlands, Ireland, Cyprus, Malta and Luxemburg are impeding tax reform. In public they talk the good talk. Behind the sense they stall under the guise 'Need to ensure proper implementation'. [1] https://nos.nl/artikel/2206095-nederland-ligt-nog-altijd-dwars-bij-eu-aanpak-belastingontwijking.html https://nos.nl/artikel/2206095-nederland-ligt-nog-altijd-dwa...