Amendment to Directive 2011/16/EU on a Head Office Tax system for micro, small and medium sized enterprises

This procedure aims to establish a simplified tax system for the head office of micro, small, and medium-sized enterprises (SMEs). It seeks to reduce administrative burdens and facilitate business operations for smaller companies within the EU.

The proposed changes will primarily affect SMEs, potentially simplifying their tax compliance. It also involves amending an existing directive on administrative cooperation in the field of taxation.