Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage KOM(2016) 685 endg.; Ratsdok. 13730/16

This proposal aims to create a single set of rules for calculating the taxable profits of companies operating across different EU member states. By simplifying the tax base, the EU seeks to reduce administrative burdens for businesses and prevent double taxation, making it easier for companies to expand within the single market. This would primarily affect companies operating in multiple EU countries and national tax authorities. It aims to lower compliance costs for businesses and create a more level playing field for corporate taxation across the Union.