RÅDETS DIREKTIV om en gemensam konsoliderad bolagsskattebas

This procedure concerns a proposal to establish a single set of rules for calculating the taxable profits of companies operating across different EU member states. By creating a common corporate tax base, the EU aims to reduce administrative burdens for businesses and curb unfair tax competition and aggressive tax planning. This would primarily affect multi-national corporations operating within the European Union, simplifying their tax reporting and changing how corporate taxes are calculated across borders.