Business in Europe: Framework for Income Taxation (BEFIT)
This procedure aims to create a common set of rules for calculating the taxable income of companies operating in the EU. It seeks to simplify tax compliance and reduce tax-related disputes for businesses with cross-border activities.
The BEFIT directive will affect companies operating in multiple EU member states. It aims to establish a single set of rules for determining taxable profits, potentially impacting how businesses are taxed across the Union.
Documents
Business in Europe: Framework for Income Taxation (BEFIT)
proposal · EN · 2026-05-02
Business in Europe: Framework for Income Taxation (BEFIT)
report · EN · 2026-05-02
Business in Europe: Framework for Income Taxation (BEFIT)
position · EN · 2026-05-02
Business in Europe: Framework for Income Taxation (BEFIT)
report · EN · 2026-05-02
Business in Europe: Framework for Income Taxation (BEFIT)
report · EN · 2026-05-02
Business in Europe: Framework for Income Taxation (BEFIT)
report · EN · 2026-05-02