Brussels correspondent
Brussels is preparing for international minimum taxation, this ambitious project led by the OECD to which the Twenty-Seven have subscribed in pain and which will enter into force in 2024 in 140 countries in total. The Commissioner for Economy and Taxation, Paolo Gentiloni, presented Tuesday from Strasbourg the framework for income taxation, or "Befit". A proposal for a single set of tax rules for companies in Europe that Commission President Ursula von der Leyen called for a year ago in her State of the Union address.
The international reform provides for a global minimum taxation of 15%. Obviously, the calculation of the tax base of companies is essential and it is necessary for the groups concerned to ensure a certain degree of harmonisation. Brussels wants to go further and proposes to put in place, from 2028, a single set of rules for the calculation of the tax base regardless of the country where ...
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