Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

Date: 10.04.2024 · Reference: A9-0064/2024

head office right of establishment tax harmonisation European tax cooperation business tax small and medium-sized enterprises single market corporation tax tax law tax reform distribution of the tax burden cross-border dimension administrative formalities
Overall Result: 443 For
443 For
110 Against
51 Abstention
263 Did not vote
Report Summary
Source: AI Summary with Mistral
  • Simplified taxation for SMEs via headquarters-based system from 2024.
  • Optional framework for cross-border branches and subsidiaries.
  • Maximum two subsidiaries and 7-year application period.
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