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

Maarten de Wilde; Vassilis Dafnomilis

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

Tax Law

Research output: Non-textual form › Web publication/site › Academic

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.

Original language	English
Publisher	Kluwer Law International
Media of output	Online
Publication status	Published - 28 Dec 2023

Research programs

SAI 2007-05 FA

Cite this

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

Abstract

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