At their meeting on 6 November, EU finance ministers held a policy debate on the Commission proposal to establish a digital services tax. The discussion focused on the scope of taxable services and the expiry of the directive - the so-called "sunset clause". On the sunset clause, all Member States agree that the directive should expire once there is a comprehensive solution to taxing the digital economy at the OECD level. While the proposal has been thoroughly discussed at the technical level and progress has been achieved on a number of issues such as definitions, tax collection, and administrative cooperation, there are still differences between Member States on several issues, including the precise scope of services which would be subject to the future tax. Further technical work will be completed in order to be able to reach an agreement at the Council meeting on 4 December. The Council also adopted conclusions on climate finance ahead of the COP24 conference on climate change in December, calling for swift and ambitious progress in ensuring that finance flows reflect the objectives set by the Paris agreement. In addition, the Council discussed the implementation of the EU budget in 2017 on the basis of Court of Auditors' report, adopted a directive allowing for the alignment of VAT rules for electronic and physical publications, removed Namibia from the EU list of non-cooperative tax jurisdictions and adopted conclusions on EU statistics.