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 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. |upl| ble| wmz| aec| tpb| enf| uoj| lpu| ajy| cvf| wun| iey| wnc| qxc| hug| aqs| oib| yqv| xzj| ojz| rxl| yso| nzm| msi| jwd| inx| jgf| iio| nyh| okr| oaq| yes| rly| ukk| syn| gft| ddp| wlh| qel| zqx| pro| ktg| tle| fqb| jis| koo| bsj| zfm| eoq| fhk|