Discussion on the Common Consolidated Corporate Tax Base and the B.FID Proposal

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Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation.

For additional coverage, read these articles in Tax Notes:

• Analysis: BEFIT for Europe: Must We Do This Again?
• Global Developments Both Helped and Constrained EU’s BEFIT
• European Commission Draws Lessons From Past Failures With BEFIT
• BEFIT to Apply to Pillar 2 Groups, Align Transfer Pricing Rules
• EU Businesses Want More Involvement in BEFIT Preparations

Follow us on Twitter:

• Elodie Lamer: @ElodieLamer
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.

This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart