Business in Europe: Framework for Income Taxation (BEFIT) - Related links

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European Commission

Proposal for a Council Directive on BEFIT, COM(2023) 532 final (September 2023).

Proposal for a Council Directive on transfer pricing, COM(2023) 529 final (September 2023).

Impact Assessment Report on BEFIT and Transfer Pricing Proposals, SWD(2023) 308 final (September 2023).

Executive Summary of Impact Assessment Report, SWD(2023) 309 final (September 2023). 

BEFIT, Transfer Pricing, SMEs : Background, TAXUD (September 2023).

Questions and Answers on BEFIT and transfer pricing (September 2023).

An adjusted package for the next generation of own resources, Communication COM(2023) 330 final (June 2023).

European Parliament

Reform of the EU system of own resources: State of play, Members' Research Service (June 2023).

OECD

130 countries and jurisdictions join bold new framework for international tax reform, News release (July 2021).

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (January 2022).

"Big Four" – Financial audit and consultancy firms

European Commission publishes BEFIT and Transfer Pricing proposal, KPMG (September 2023).

European Commission proposes BEFIT as new EU-wide corporate tax base, Deloitte (September 2023).

European Commission proposes transfer pricing directive, Deloitte (September 2023).

Draft BEFIT Directive introducing a common EU framework for corporate income taxation, EY (September 2023).

European Commission issues draft TP Directive providing for an EU TP framework, EY (September 2023).

BEFIT : la Commission européenne publie sa proposition de directive, PwC (September 2023).

European Commission releases BEFIT, transfer pricing, and head office proposals, PwC (September 2023).

Will Transfer Pricing Rules be harmonized in Europe?, PwC (September 2023).

Think Tanks and others organisations

EU corporate taxation in the digital era, CEPS (September 2023).

International tax debate moves from digital focus to global minimum, Bruegel (May 2021).

EU Commission leaves big loopholes open for tax-dodging companies in new tax reform, Oxfam (September 2023).

BusinessEurope’s comments in response to the public consultation on BEFIT, BusinesEurope (September 2023).