Imprese in Europa: quadro per l'imposizione dei redditi (BEFIT)

Di cosa si tratta?

• This directive proposes a unified framework for corporate taxation in the EU to standardize the calculation of tax bases across member states.
• It seeks to reduce compliance costs, prevent tax avoidance, and eliminate distortions caused by varying national tax systems.
• The initiative aligns with international standards, such as OECD/G20 agreements, to ensure coherence in global taxation.
• Companies operating cross-border would benefit from simplified rules and a consolidated tax base, while member states retain sovereignty over tax rates.
• A formula-based allocation mechanism is envisioned to distribute taxable profits fairly among countries where economic activity occurs.