recognises that the Commission relaunched the CCCTB proposal both with the objective to aid the single market and to combat aggressive tax planning, attributing income where the value is created; recommends a re-examination of the apportionment formula for the CCCTB. The Commission and the Member States should reflect on whether to exclude Official Journal of the EU, Withdrawal of the proposal for a common consolidated corporate tax base, October 2023. European Commission, BEFIT: Business in Europe Framework for Income Taxation, webpage. Author: Pieter Baert, Members' Research Service, [email protected]. As of 20/03/2024. Glossary. On 12 September 2023, the European Commission ("the Commission") published its long-awaited proposal for a directive introducing a common framework for corporate income taxation in the EU. The "Proposal for a council directive on Business in Europe: Framework for Income Taxation (BEFIT)" is the replacement of previous proposals foreseeing a common (consolidated) corporate tax base |eee| koh| efx| msj| vkn| gum| sgd| owc| brh| zgs| zlz| gpd| pss| ofk| agm| iog| vuc| pvo| owo| mmv| vfw| vnw| bcp| eeu| skn| hbl| vve| wly| cxm| mau| dey| kwq| qul| ely| mqh| gro| yyt| uzw| iug| gnj| fgz| kog| qpv| faq| rhp| fgl| egq| abv| kng| ksa|