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The EU's Latest Plan to Simplify Corporate Taxation

Tax Notes Talk

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The B-Fit Proposal: Harmonizing Corporate Income Tax in Europe

This chapter discusses the B-Fit proposal, which aims to harmonize certain aspects of corporate income tax in Europe to reduce compliance costs for companies operating cross-border. The chapter also mentions previous attempts by the Commission in 2011 and 2016 to establish common tax rules, but with lower ambition than the current proposal.

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