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Document 52023SC0301
Head Office Tax system for small and medium sized enterprises
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the documents Proposal for a Council Directive on Business in Europe: Framework for Income Taxation; Proposal for a Council Directive on establishing a Head Office Tax system for micro, small and medium sized enterprises and amending Directive 2011/16/EU; and Proposal for a Council Directive on Transfer Pricing
- Initiative summary:
- BEFIT will propose a comprehensive solution to business taxation for the EU, based on the key features of a common set of rules for the tax base and a fairer and more effective approach to the allocation of profits between Member States. It will aim to create a reduction in compliance costs and a coherent approach to corporate taxation in the EU.
- EuroVoc thesaurus:
- beartas fioscach; comhbheartas taraife; dlí cánach; comhchuibhiú cánach; cáin ghnó; margadh aonair; cáin chorparáide; ceart bunaíochta; ceannoifig; gnóthais bheaga agus mheánmhéide; bonn measúnaithe cánach; comhar cánach Eorpach
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- Documents:
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Ares(2022)7086603 (Call for evidence for an impact assessment)Ares(2022)7086603 (Call for evidence for an impact assessment)
Ares(2022)7423761 (Call for evidence for an impact assessment)Ares(2022)7423761 (Call for evidence for an impact assessment)
Ares(2022)7599600 (Call for evidence for an impact assessment)Ares(2022)7599600 (Call for evidence for an impact assessment)
Ares(2023)3226215 (Factual summary report of the public consultation)Ares(2023)3226215 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2023/528 final (Proposal for a directive)
Impact assessment
SWD/2023/303 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8