BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 2)

Authors
Publication date 28-12-2023
Publisher Kluwer International Tax Blog
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract This is the second part of the authors’ blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12 September 2023. In this part we present our observations on the envisaged EU corporate tax framework BEFIT proposal. Reference is made to the first part of this blog for an outline of the backgrounds and basic elements of the BEFIT proposal.
Document type Web publication or website
Language English
Published at https://kluwertaxblog.com/2023/12/28/befit-a-company-tax-system-layering-exercise-for-the-internal-market-part-2/
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