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Domain: All, Directory code, 2nd level: Direct taxation, Search language: English
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European Parliament legislative resolution of 11 November 2021 on the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (09722/1/2021 — C9-0371/2021 — 2016/0107(COD))

CELEX number:
52021AP0446
Form:
Legislative resolution
Author:
European Parliament, Committee on Development, Committee on Economic and Monetary Affairs, Committee on Foreign Affairs, Committee on International Trade, Committee on Legal Affairs
Date of document:
11/11/2021; Date of vote

Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

COM/2022/216 final

CELEX number:
52022PC0216
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022

Opinion of the European Economic and Social Committee on ‘The role of corporate taxes in corporate governance’ (own-initiative opinion)

EESC 2021/02523

CELEX number:
52021IE2523
Form:
Own-initiative opinion
Author:
European Economic and Social Committee
Date of document:
08/12/2021; Date of vote

Proposal for a COUNCIL DIRECTIVE on ensuring a global minimum level of taxation for multinational groups in the Union

COM/2021/823 final

CELEX number:
52021PC0823
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
22/12/2021

COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union

SWD/2021/580 final

CELEX number:
52021SC0580
Form:
Staff working document
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
22/12/2021

European Parliament resolution of 29 April 2021 on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax (2021/2010(INI))

CELEX number:
52021IP0147
Form:
Own-initiative resolution
Author:
European Parliament, Committee on Budgets, Committee on Economic and Monetary Affairs
Date of document:
29/04/2021; Date of vote

Statement of Council’s reasons: Position (EU) No 35/2021 of the Council at first reading with a view to the adoption of a Directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

CELEX number:
52021AG0035(02)
Form:
Statement of reasons
Author:
Council of the European Union
Date of document:
13/10/2021; Date of publication
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