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Head Office Tax system for small and medium sized enterprises
Priekšlikums PADOMES DIREKTĪVA, ar ko izveido galvenā biroja nodokļu sistēmu mikrouzņēmumiem, maziem un vidējiem uzņēmumiem un groza Direktīvu 2011/16/ES
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.