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Business in Europe: Framework for Income Taxation (BEFIT)

Taxation

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.

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Public consultation

ID: 13463

Lobbying Activity

93 responses

BusinessEurope urges major changes to EU corporate tax proposal

BUSINESSEUROPE, 24 Jan 2024

The organization requests that businesses have the ability to choose whether to adopt BEFIT, arguing the proposal fails to simplify taxation and actually increases compliance costs. They want the EU to wait for global tax rules to stabilize before implementing detailed proposals like BEFIT.
This would allow companies to avoid additional compliance burdens and IT system costs from operating multiple tax regimes simultaneously.
Member states seeking harmonized corporate taxation lose momentum for creating unified EU tax rules.

BusinessEurope Urges EU to Prioritize Procedural Reforms Over Transfer Pricing Codification

BUSINESSEUROPE, 2 Jan 2024

BusinessEurope requests the Commission prioritize harmonization of procedural and governance aspects rather than codifying the OECD guidelines. They call for streamlined documentation requirements, expanded use of Advanced Pricing Agreements, and stronger dispute resolution mechanisms including the Arbitration Convention and ETACA initiative.
This would reduce their administrative burden and compliance costs from navigating multiple national interpretations.
The Commission loses its preferred approach of legally codifying OECD guidelines into EU law.

BusinessEurope backs EU SME tax simplification scheme

BUSINESSEUROPE, 20 Dec 2023

BusinessEurope requests expanding eligibility to allow SMEs to benefit from the first year of cross-border operations, not the second. They advocate for testing the system in pilot mode before full implementation.
This would reduce administrative burdens and compliance costs for member companies expanding abroad.
Larger competitors may face unequal treatment due to varying tax rules.

BusinessEurope Urges Delay and Optional BEFIT Framework

BUSINESSEUROPE, 25 Jan 2023

The organization requests a realistic timeline rather than rushed legislation, emphasizing that businesses need to focus on implementing Pillar Two rules first. They strongly advocate for a One-Stop-Shop for corporate income tax and want BEFIT to be optional for EU companies rather than replacing national systems.
This would reduce compliance costs and administrative burden from multiple tax systems.
Smaller EU countries lose tax policy flexibility and control over corporate rates.

Consultation response

American Chamber of Commerce to the European Union, 24 Jan 2024

Please find AmCham EU's response to the BEFIT Directive Proposal consultation attached.

Consultation response

American Chamber of Commerce to the European Union, 3 Jan 2024

Please find AmCham EU's response to the Transfer Pricing Directive Proposal attached.

AmCham EU warns BEFIT tax rules could discourage investment

American Chamber of Commerce to the European Union, 26 Jan 2023

AmCham EU requests that the new framework be optional rather than mandatory. Implementation should be delayed until global OECD tax reforms are fully assessed. The Commission must retain the arm's-length standard to prevent double taxation.
An optional framework would help businesses avoid high compliance costs and rigid rules.
Businesses risk double taxation if the EU departs from global profit allocation standards.

Consultation response

European farmers, 24 Jan 2024

Please find in attachment, Copa's reply to the BEFIT consultation.

Consultation response

European agri-cooperatives, 24 Jan 2024

Please find attached, Cogeca's reply to the BEFIT consultation

VNO-NCW backs EU tax reform but warns on intangibles

Vereniging VNO-NCW, 26 Jan 2023

The group supports a consolidated tax base but demands that new rules recognize intangible assets like intellectual property. They also call for a system where companies file a single annual tax return for the whole EU.
This would lower administrative red tape and reduce corporate tax compliance costs.
EU member states risk losing tax revenue if the profit allocation formula changes.

Consultation response

Confederation of Finnish Industries EK, 5 Jan 2024

Ehdotus: NEUVOSTON DIREKTIIVI yritysten tuloverotusta Euroopassa koskevasta kehyksestä (BEFIT) EK kiittää mahdollisuudesta antaa palautetta otsikkoasiassa. EK suhtautuu erittäin varauksellisesti BEFIT-kehykseen siirtymiseen. BEFIT-kehyksen tavoitteet ovat sinänsä hyviä ja kannatettavia. Malliin…

Consultation response

Confederation of Finnish Industries EK, 2 Jan 2024

Ehdotus neuvoston direktiiviksi siirtohinnoittelusta Direktiiviehdotuksen tavoitteet riidanratkaisun helpottamisesta ja siirtohinnoittelusääntöjen yksinkertaistamisesta ja yhdenmukaistamisesta ovat tärkeitä ja kannatettavia. EK suhtautuu kuitenkin varauksellisesti siihen, että niitä voitaisiin…

Consultation response

Fédération bancaire française, 11 Jan 2024

La Fédération bancaire française (FBF), en sa qualité d'organisation professionnelle qui représente toutes les banques installées en France et comptant 300 entreprises bancaires adhérentes, de toutes tailles, françaises ou étrangères, apprécie lopportunité qui lui est offerte de contribuer aux…

Consultation response

Fédération bancaire française, 29 Dec 2023

La Fédération bancaire française (FBF), en sa qualité d'organisation professionnelle qui représente toutes les banques installées en France et comptant 300 entreprises bancaires adhérentes, de toutes tailles, françaises ou étrangères, apprécie lopportunité qui lui est offerte de contribuer aux…

Oxfam calls for broad tax rules and tangible-only formula

OXFAM INTERNATIONAL EU ADVOCACY OFFICE, 26 Jan 2023

Oxfam recommends an allocation formula based solely on tangible factors like employment and sales. They urge a wide scope with no carve-outs or sectoral exemptions.
This would curb aggressive tax competition and ensure fairer corporate profit allocation.
Multinational firms using intangible assets to shift profits would see their benefits reduced.

Consultation response

Insurance Europe, 24 Jan 2024

Please find Insurance Europe's feedback to the BEFIT proposal in the document attached.

Consultation response

Insurance Europe, 1 Jan 2024

Please find (below and attached) Insurance Europe's feedback on the European Commission's proposal for a Transfer Pricing directive. Insurance Europe shares the goals of the proposed Transfer Pricing (TP) directive. At the same time, Insurance Europe highlights the importance that EU legislation…

Insurance Europe Urges Optional Application of New Tax Framework

Insurance Europe, 26 Jan 2023

Insurance Europe advocates for an optional approach to protect limited cross-border operations. They request impact assessments and rules tailored to the insurance business model.
Optionality would allow insurers to avoid the high costs of changing accounting systems.
Taxpayers face legal uncertainty if new rules lack the depth of national systems.

Consultation response

Wirtschaftskammer Österreich, 24 Jan 2023

siehe beiliegendes Schreiben

Consultation response

European Banking Federation, 24 Jan 2024

The European Banking Federation (EBF) welcomes the opportunity to provide additional input on the Commissions proposal for Business in Europe: Framework for Income Taxation (BEFIT). EBF is supportive, in principle, of the idea of comprehensive and uniform European tax regulation, particularly one…

Consultation response

Mouvement des Entreprises de France, 24 Jan 2024

Madame, Monsieur, Nous vous remercions de lopportunité de partager nos réflexions dans le cadre de la consultation publique sur la directive intitulée BEFIT (Business in Europe : Framework for Income Taxation), qui concerne limposition des revenus des entreprises dans lUnion européenne (UE). Les…

Consultation response

Mouvement des Entreprises de France, 3 Jan 2024

Dear Sir/Madam, We welcome the consultation of the European Commission (EC) relating to a proposal for a Council Directive on transfer pricing. Please find hereattached our feedback. As always, we stand ready to further discuss and explain our views. Yours sincerely, Tax Affairs MEDEF

Consultation response

Fortum Oyj, 1 Dec 2023

Please find attached Fortum's comments on the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT).

Consultation response

Technology Industries of Finland (Teknologiateollisuus ry), 24 Jan 2024

Please find attached the Technology Industries of Finlands submission to the public consultation: Business in Europe: Framework for Income Taxation (BEFIT)

Consultation response

Technology Industries of Finland (Teknologiateollisuus ry), 3 Jan 2024

Please find attached Technology Industries of Finland's submission to the public consultation: Proposal for a Council Directive on Transfer Pricing.

Consultation response

Technology Industries of Finland (Teknologiateollisuus ry), 21 Dec 2023

Technology Industries of Finlands submission to the public consultation: Proposal for a Council Directive establishing a Head Office Tax System for micro, small and medium sized enterprises (HOT) The European Commission (EC) has requested comments regarding the so called HOT-directive proposal.…

Technology Industries of Finland Urges Postponing BEFIT Tax Reform

Technology Industries of Finland (Teknologiateollisuus ry), 26 Jan 2023

The organization recommends delaying the proposal until international tax standards are fully implemented. They argue the system must be optional and include intangible assets in profit calculations.
A voluntary system prevents small businesses from facing burdensome costs during cross-border expansion.
Small export-driven nations would lose tax revenue to larger countries with more consumers.

Consultation response

ITI - The Information Technology Industry Council, 17 Jan 2024

Please see attached document on behalf of the Information Technology Industry Council (ITI).

ITI Warns New EU Tax Rules Risk Trade Tensions

ITI - The Information Technology Industry Council, 24 Jan 2023

ITI recommends making the tax framework optional for companies to use. They urge the Commission to stick to established international transfer pricing rules. They suggest pursuing limited tax adjustments instead of comprehensive new rules.
Optional rules would prevent high compliance costs for tech companies.
EU member states may lose investment if intangible assets are ignored.

Danish Chamber of Commerce urges common EU tax consolidation

The Danish Chamber of Commerce, 14 Oct 2022

The organization supports a common set of rules for calculating the tax base. They argue a consolidated tax base is essential for the single market. Rules should prevent individual countries from introducing their own protective measures.
This would reduce administrative costs by making transfer pricing documentation redundant.
European companies lose competitiveness if the rules add an extra administrative layer.

Consultation response

European Community Shipowners' Associations, 16 Jan 2024

The European Community Shipowners Associations (ECSA) represents 21 national shipowners associations based in the EU and Norway. European shipowners control 39.5% of the global commercial fleet, contribute annually 149 billion euros to the EU GDP and provide 2 million people with careers both on…

Consultation response

Invest Europe, 23 Jan 2024

Invest Europe is the worlds largest association of private capital providers. We represent Europes private equity, venture capital and infrastructure investment firms, as well as their investors. Our association has a global presence, with more than 650 members covering 57 countries, where a big…

Consultation response

Invest Europe, 21 Dec 2023

Invest Europe takes note of the European Commission's proposal for a directive on transfer pricing. However, we may not see an immediate necessity for this directive, given the existing comprehensive guidance provided by the OECD through its Transfer Pricing Guidelines. These guidelines effectively…

Consultation response

Invest Europe, 15 Dec 2023

Invest Europe welcomes the European Commission's proposal for a directive establishing a Head Office Tax system for micro, small, and medium-sized enterprises (SMEs) as a significant development that holds the potential to simplify and harmonize tax compliance for qualifying businesses operating…

Consultation response

International Air Transport Association, 24 Jan 2024

Please find IATA's feedback in the attached document

Consultation response

Ernst & Young Core Business Services BV, 24 Jan 2024

We appreciate the opportunity to provide comments on behalf of EY on the European Commissions public consultation of 12 September 2023 on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation.

EY urges optional BEFIT system to simplify EU corporate taxation

Ernst & Young Core Business Services BV, 26 Jan 2023

EY recommends an initially optional system to encourage business participation and efficiency. They support using financial statements as the tax base to align with global standards. The proposal should allow companies to offset final losses incurred outside the EU.
This would significantly reduce administrative costs by eliminating complex transfer pricing rules.
EU Member States could experience reduced tax revenue due to profit reallocation.

Trade unions demand broader EU corporate tax reform scope

European Confederation of Independent Trade Unions, 26 Jan 2023

The unions call for a harmonised system including both large corporations and small transnational businesses. They recommend using uniform EU standards rather than complex international rules to ensure greater tax justice.
Simplifying tax administration would free up finite personnel resources in public services.
Companies exploiting arbitrary turnover thresholds would lose opportunities to commit tax fraud.

Consultation response

PwCIL, 24 Jan 2024

PwC International Ltd, on behalf of its network of member firms (PwC), welcomes the opportunity to respond to the EC call for feedback on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT), published on 12 September 2023. Please see attached our…

Consultation response

PwCIL, 3 Jan 2024

PwC International Ltd, on behalf of its network of member firms (PwC), welcomes the opportunity to share its views on the Proposal for a Council Directive on transfer pricing, published on 12 September 2023. Please see attached our feedback letter.

Consultation response

European Association of Co-operative Banks, 23 Jan 2024

The European Association of Co-operative Banks (EACB) welcomes the opportunity to comment on the European Commissions legislative proposal for a Council Directive on Business in Europe: Framework for income Taxation (BEFIT). The EACB would welcome an actual decrease of compliance burden. Contrary…

Consultation response

Accountancy Europe, 17 Nov 2023

Accountancy Europe welcomes any initiative to cut administrative burden and encourage SMEs to engage in cross-border trade. HOT will not significantly reduce the requirements for those SMEs looking to set up branches in other Member States, such as the need to appoint a local advisor or accountant…

Consultation response

KPMG, 24 Jan 2024

KPMG member firms in the European Union are pleased to provide comments on the European Commissions public consultation Business in Europe: Framework for Income Taxation (BEFIT) (the Consultation) on a common corporate tax system in the EU. KPMG welcomes the ECs ambition to simplify compliance…

Consultation response

KPMG, 27 Dec 2023

KPMG member firms in the European Union are pleased to provide in the attached document our comments on the European Commissions proposal for a Directive on Transfer Pricing. KPMG will share comments on the BEFIT proposal separately.

KPMG Urges EU to Delay BEFIT Corporate Tax Reform

KPMG, 26 Jan 2023

The organization suggests postponing the proposal until other international tax reforms are fully operational. They also recommend making the new system optional for businesses rather than mandatory.
A delay prevents immediate administrative burdens and complex compliance costs for their multinational clients.
Smaller economies with many service-based firms risk losing significant local tax revenue.

Consultation response

Associazione fra le società italiane per azioni, 3 Jan 2024

Assonime - Association of italian joint stock companies - welcomes the opportunity to provide comments on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) COM(2023)532 final and on the Proposal for a Council Directive on transfer pricing COM(2023)529…

Italian business group urges optional tax framework for SMEs

Associazione fra le società italiane per azioni, 26 Jan 2023

Assonime recommends allowing smaller corporate groups to join the new system optionally. They suggest calculating the tax base using harmonized accounting rules to simplify compliance.
This proposal would lower administrative burdens by eliminating complex internal transfer pricing rules.

ICC warns BEFIT tax plans risk double taxation and innovation

International Chamber of Commerce, 25 Jan 2023

The ICC recommends maintaining the arm’s length principle and making BEFIT rules optional for companies. They advocate for centralized administration through a one-stop-shop to ensure real simplification and avoid double taxation.
Optionality and administrative simplification would reduce compliance costs and prevent harmful tax mismatches.
Research sectors and innovative firms lose out if profit allocation ignores R&D investment.

Consultation response

Confederazione Cooperative Italiane, 24 Jan 2024

Il movimento cooperativo italiano sostiene la proposta BEFIT della Commissione volta a sviluppare un'unica normativa europea per la tassazione delle società e basata sui profili fondamentali di una base imponibile comune. Richiama tuttavia l'attenzione su alcune tematiche riguardanti le cooperative…

Consultation response

Cooperatives Europe, 24 Jan 2024

Cooperatives Europe is the European cross-sectoral organisation representing cooperative enterprises as well as the regional office of the International Cooperative Alliance (ICA). On behalf of its 86 member organisations from 34 European countries across all business sectors, it promotes the…

Consultation response

European Public Real Estate Association, 19 Jan 2024

The European Public Real Estate Association (EPRA) is pleased to offer feedback on the BEFIT proposal, which is contained in the attached document. EPRA is the voice of Europes listed real estate companies and with more than 290 members (companies, investors, and their suppliers), EPRA represents…

Consultation response

Bundesverband Deutscher Leasing-Unternehmen e. V., 23 Jan 2024

As Bundesverband Deutscher Leasing-Unternehmen we represent the interests of the German leasing industry. Leasing companies invest more than 70 billion annually in vehicles, machinery, IT equipment, real estate and other durable real assets, thus contributing significantly to the supply of…

Consultation response

Deutscher Steuerberaterverband e.V., 21 Dec 2023

Der Deutsche Steuerberaterverband e.V. (DStV) begrüßt den Vorschlag der EU-Kommission zur Einführung eines hauptsitzbasierten Steuersystems für Kleinstunternehmen, KMU sowie zur Änderung der Richtlinie (2011/16/EU - DAC). Als Teil des von der EU-Kommission im September 2023 angenommenen…

Consultation response

European Tax Adviser Federation, 24 Jan 2024

Please find attached the feedback from the European Tax Adviser Federation (ETAF) on the Business in Europe: Framework for Income Taxation (BEFIT) proposal.

Consultation response

European Tax Adviser Federation, 20 Dec 2023

Please find attached the feedback of the European Tax Adviser Federation (ETAF) on the proposal for a Directive on Transfer Pricing.

Consultation response

European Tax Adviser Federation, 20 Dec 2023

Please find attached the feedback of the European Tax Adviser Federation (ETAF) on a Proposal for a Directive establishing a Head Office Tax (HOT) system for micro, small and medium sized enterprises.

Tax advisers urge caution on new EU corporate tax system

European Tax Adviser Federation, 24 Jan 2023

ETAF recommends requiring only the largest groups to use the new tax system. They suggest waiting for lessons from other global tax reforms before finalising rules.
Limiting the rules to large firms avoids high costs for smaller businesses.
Corporate groups using non-EU accounting standards may face significantly higher tax burdens.

Consultation response

Bundessteuerberaterkammer, 24 Jan 2024

Die Bundessteuerberaterkammer vertritt als gesetzliche Spitzenorganisation die Gesamtheit der bundesweit über 100.000 Steuerberater, Steuerbevollmächtigten und steuerberatende Berufsausübungsgesellschaften auf nationaler und internationaler Ebene. Sie koordiniert die Meinungsbildung der…

Consultation response

Bundessteuerberaterkammer, 3 Jan 2024

Die Bundessteuerberaterkammer vertritt als gesetzliche Spitzenorganisation die Gesamtheit der bundesweit über 100.000 Steuerberater, Steuerbevollmächtigten und steuerberatende Berufsausübungsgesellschaften auf nationaler und internationaler Ebene. Sie koordiniert die Meinungsbildung der…

Consultation response

Bundessteuerberaterkammer, 18 Dec 2023

Der Vorschlag zielt darauf ab, den Regelungsaufwand sowohl für die Steuerpflichtigen als auch die Steuerverwaltungen zu verringern. Diese Ziele der EU-Kommission, KMU zu entlasten und Befolgungskosten zu reduzieren, werden von der Bundessteuerberaterkammer grundsätzlich unterstützt. Insbesondere…

Consultation response

Institut der Wirtschaftsprüfer in Deutschland e.V., 24 Jan 2024

Beigefügt finden Sie die Stellungnahme des Instituts der Wirtschaftsprüfer in Deutschland e.V. (IDW) zur Initiative "Unternehmen in Europa: ein Rahmen für die Unternehmensbesteuerung (BEFIT)". / Please see attached pdf file.

Consultation response

Tax Justice Network, 24 Jan 2024

In the attached report, the Tax Justice Network analyses whether the BEFIT directive proposal of September 2023 delivers on the European Commissions own brief for Business Taxation for the 21st Century. The Comission presented the BEFIT initiative as a plan to provide for a fairer allocation…

German auditors urge BEFIT alignment with global tax rules

Institut der Wirtschaftsprüfer in Deutschland e.V., 26 Jan 2023

The IDW recommends a far-reaching alignment of the common tax base with global minimum tax rules. They argue that formulaic profit allocation should reduce the need for overlapping anti-abuse regulations.
This would avoid a juxtaposition of regulations that counteracts the goal of lower compliance costs.
Member states might lose the ability to use tax measures as short-term instruments for economic policy.

Consultation response

Malta Business Foundation, 19 Jan 2024

The Malta Business Bureau is the EU business advisory organisation of The Malta Chamber and the Malta Hotels and Restaurants Association. We are please to share our views on the Transfer Pricing Directive proposal.

Consultation response

International Bar Association, 25 Jan 2023

Re: European Commission - Call for evidence for an impact assessment on Business in Europe: Framework for Income Taxation (BEFIT) Dear Sir / Madam, The International Bar Association ("IBA") would like to take this opportunity to provide comments as part of the Call for evidence for an impact…

Consultation response

Confédération Fiscale Européenne, 24 Jan 2024

CFE welcomes the opportunity to contribute its input on the proposed Council Directive: Business in Europe: Framework for Income Taxation (BEFIT). The question that arises is whether there a need for BEFIT and is it in line with the stated legal bases of article 115 of the Treaty on Functioning of…

Consultation response

Confédération Fiscale Européenne, 21 Dec 2023

Attached is CFE Tax Advisers Europe's Opinion Statement FC 10/2023 on the EU Commission Transfer Pricing Proposal. CFE welcomes the opportunity to contribute through ongoing engagement with the European Commission and European Parliament, in discussions in our role as a Member of the EU expert…

Consultation response

Confédération Fiscale Européenne, 21 Dec 2023

Attached is CFE Tax Advisers Europe's Opinion Statement FC 9/2023 on the EU Commission Proposal on establishing a Head Office Tax system for micro, small and medium sized enterprises and amending Directive 2011/16/EU. CFE welcomes the opportunity to contribute through ongoing engagement with the…

Consultation response

Confédération Fiscale Européenne, 26 Jan 2023

CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe. The European Commissions plans to overhaul Europes business taxation rules by introducing a single corporate tax rulebook, known…

Consultation response

European Confederation of Workers' Cooperatives, Social Cooperatives and Social and Participative Enterprises, 23 Jan 2024

CECOP supports the Commission's BEFIT proposal to develop a single European corporate tax law based on the fundamental principles of a common tax base. However, it draws attention to elements that risk leading to unequal treatment of cooperative enterprises: a. profits generated by cooperatives and…

Consultation response

National Foreign Trade Council, 22 Nov 2023

As explained in more detail in the attached, fundamental changes to the EU tax system of this magnitude should not be considered prior to assessing the broader context of global tax and economic development. The challenges and uncertainty surrounding the implementation of the Global Minimum Tax…

Consultation response

American Chamber of Commerce Ireland, 24 Jan 2024

Good evening, Please see the submission from the American Chamber of Commerce Ireland attached below. Kind regards, Christina Kelly

Consultation response

UFE - Union of Finance Personnel in Europe, 24 Jan 2023

This is a joint statement of UFE (Union of Finance Personnel in Europe) and CESI to reply to the European Commissions consultation on Business in Europe: Towards a framework for income taxation (BEFIT), UFE, the Union of Finance Personnel in Europe, represents the interests of national tax and…

Consultation response

Groupe VYV, 24 Jan 2024

Le Groupe VYV est une union de mutuelles (Harmonie Mutuelle, MGEN, MNT, Mutuelle Mare-Gaillard...), créée en 2017, et le premier acteur mutualiste de santé et de protection sociale en France. L'ensemble des composantes du groupe et leurs 46 000 collaborateurs protègent près de 11 millions de…

Consultation response

Irish Tax Institute, 24 Jan 2024

Please find attached the Irish Tax Institute's position paper on a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT).

Consultation response

European Association of Innovation Consultants, 24 Jan 2024

The European Association of Innovation Consultants (EAIC), comprising a diverse group of professionals at the forefront of fostering innovation, strongly advocates for the inclusion of tax incentives for Research and Development (R&D) within the BEFIT - Business in Europe: Framework for Income…

Consultation response

Irish Tax Institute, 21 Dec 2023

Please find attached the Irish Tax Institute's position paper on the proposal for a Council Directive on Transfer Pricing.

Consultation response

Irish Tax Institute, 21 Dec 2023

Please find attached the Irish Tax Institute's position paper on the 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.

Consultation response

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, 21 Dec 2023

Die Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW) ist die Standesvertretung für mehr als 6.300 Steuerberater:innen und knapp 2.000 Wirtschaftsprüfer:innen sowie mehr als 4.300 Berufsanwärter:innen in Österreich. Wir nehmen die Gelegenheit wahr, unsere Stellungnahme zum Vorschlag…

Consultation response

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, 21 Dec 2023

Die Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW) ist die Standesvertretung für mehr als 6.300 Steuerberater:innen und knapp 2.000 Wirtschaftsprüfer:innen sowie mehr als 4.300 Berufsanwärter:innen in Österreich. Wir nehmen die Gelegenheit wahr, unsere Stellungnahme zum Vorschlag…

Consultation response

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, 20 Dec 2023

Die Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW) ist die Standesvertretung für mehr als 6.300 Steuerberater:innen und knapp 2.000 Wirtschaftsprüfer:innen sowie mehr als 4.300 Berufsanwärter:innen in Österreich. Wir nehmen die Gelegenheit wahr, unsere Stellungnahme zum Vorschlag…

Consultation response

International Bureau of Fiscal Documentation, 19 Dec 2023

This study realised by the IBFD Task Force on EU Law, analyses the critical issues of legal interpretation that might arise from the application of the proposed BEFIT Directive and puts forward possible solutions, focusing on four main areas. The first area (scope) analyses (i) the unequal…

Consultation response

International Bureau of Fiscal Documentation, 19 Dec 2023

This study, from one of the members of the IBFD Task Force on EU Law, performs a legal assessment of the proposed Directive on Head Office Taxation, and puts forward alternatives to overcome the identified concerns. It is structured around the building blocks of the proposal: (i) scope; (ii) access…

Consultation response

European Business Initiative on Taxation, 27 Nov 2023

Please see enclosed the comments by the Members of the European Business Initiative on Taxation on the Proposal for BEFIT Directive.

Consultation response

European Business Initiative on Taxation, 27 Nov 2023

Please find enclosed the comments by the European Business Initiative on Taxation (EBIT) on the Proposal for Transfer Pricing Directive.

Consultation response

International Bureau of Fiscal Documentation, 26 Jan 2023

BEFIT represents an important step towards addressing corporate tax disparities across member States more comprehensively and coherently. It also provides a consistent framework for corporate tax compliance that may promote greater transparency and certainty. Therefore, we welcome this initiative…

Consultation response

Chartered Accountants Ireland, 25 Jan 2023

Executive Summary CCAB-Is comments on the Business in Europe: Framework for Income Taxation (BEFIT) initiative are summarised below and discussed in detail in the next section of the consultation response: 1. The OECD Two-Pillar Solution is a landmark in international cooperation in taxation…

Consultation response

Tax Executives Institute, Inc., 22 Jan 2024

Please find attached comments of Tax Executives Institute, Inc. ("TEI"). Should you have any questions regarding TEI's comments, please reach out to Benjamin R. Shreck of TEI's legal staff at bshreck@tei.org.

Consultation response

Tax Executives Institute, Inc., 3 Jan 2024

Please find attached comments of Tax Executives Institute, Inc. ("TEI") regarding the proposal for a council directive on transfer pricing. Should you have any questions regarding our comments please reach out to Benjamin Shreck of TEI's legal staff at bshreck@tei.org.

Consultation response

FAR, 26 Jan 2023

Synpunkter på Europeiska kommissionens Business in Europe: Framework for Income Taxation (BEFIT) FAR, en branschorganisation inom redovisning, revision och rådgivning, har erbjudits tillfälle att lämna synpunkter över Europeiska kommissionens förslag Business in Europe: Framework for Income…

Consultation response

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF CYPRUS (ΣΥΝΔΕΣΜΟΣ ΕΓΚΕΚΡΙΜΕΝΩΝ ΛΟΓΙΣΤΩΝ ΚΥΠΡΟΥ), 26 Jan 2023

Enclosed is a letter from ICPAC regarding its contribution to the Public Consultation Process concerning the initiative entitled Business in Europe: Framework for Income Taxation .

Consultation response

CYPRUS INTERNATIONAL BUSINESSES ASSOCIATION, 25 Jan 2023

Kindly find attached the CIBA letter dated 25/01/2023 regarding the BEFIT legislative initiative.

Consultation response

BEPS Monitoring Group, 20 Jan 2023

We strongly support the Commissions longstanding view that the fairest and most efficient approach to taxation of business profits within the EUs single market is by adopting a common corporate tax base together with formulary apportionment. Indeed, in our view this approach should be adopted…