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Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
COM/2023/528 final
- CELEX number:
- 52023PC0528
- Form:
- Proposal for a directive
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, and amending Directive 2011/16/EU
SWD/2023/303 final
- CELEX number:
- 52023SC0303
- Form:
- Summary of impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
SWD/2023/302 final
- CELEX number:
- 52023SC0302
- Form:
- Impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
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
SWD/2023/301 final
- CELEX number:
- 52023SC0301
- Form:
- Staff working document
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document 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
SWD/2022/144 final/2
- CELEX number:
- 52022SC0144(01)
- Form:
- Staff working document
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 11/05/2022
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document 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
SWD/2022/146 final/2
- CELEX number:
- 52022SC0146(01)
- Form:
- Summary of impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 11/05/2022
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document 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
SWD/2022/145 final/2
- CELEX number:
- 52022SC0145(01)
- Form:
- Impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 11/05/2022
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
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document 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
SWD/2022/146 final
- CELEX number:
- 52022SC0146
- Form:
- Summary of impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 11/05/2022
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes
SWD/2022/145 final
- CELEX number:
- 52022SC0145
- Form:
- Impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 11/05/2022
Domain: All, EUROVOC descriptor: basis of tax assessment, Author: Directorate-General for Taxation and Customs Union, Search language: English