European Economic
and Social Committee
Minimum effective taxation of companies - Related links
European Commission
- COM(2021) 823 final - 2021/0433 (CNS) - Proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (22.12.2022)
- COM(2021) 251 final - Business Taxation for the 21st Century, Communication from the Commission to the European Parliament and the Council (18.5.2021)
- C(2021) 3484 final - Commission recommendation on the tax treatment of losses during the COVID-19 crisis (18.5.2021)
- COM(2020) 37 final - Commission Work Programme 2020 - Communication from the Commission to the European Parliament, the Council, the European economic and social committee and the Committee of the regions (29.01.2020)
- COM(2020) 312 final - An action plan for fair and simple taxation supporting the recovery strategy - Communication from the Commission to the European parliament and the Council (15.7.2020)
- COM(2020) 313 final – Tax Good Governance in the EU and beyond - Communication from the Commission to the European parliament and the Council (15.07.2020)
- Proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (15.7.2020)
- Future-proof taxation – Commission proposes new, ambitious business tax Agenda (18.05.2021)
European Parliament
Think tanks and other organisations
- Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (Report, October 2021, OECD)
- OECD General Tax Report to G20 Finance Ministers and Central Bank Governors ( Report, October 2021, OECD)
- The IMF’s Big Ideas For The Future Of Corporate Taxation (Article, June 2021, Forbes)
- Digital services taxes take shape in the shadow of the pandemic (Report, March 2021, IMF)
- Corporate taxation in the global economy (Policy Paper, March 2019, IMF)
- Business Taxation for the 21st century (Article, May 2021, EY)
- Business Taxation for the 21st century (Briefing Article, May 2021, KPMG)
- Business Taxation for the 21st century (Briefing report, May 2021, PWC)
- EC proposes new business tax agenda: BEFIT replaces CCCTB (Article, May 2021, Tax Journal)
- EU proposes unified corporate tax regime fit for 21st century (Article, May 2021, Euractiv)
- Taxing Capital – An International Comparison (Article, May 2021, Tax Foundation)
- Overhauling corporate taxation in the digital economy (Working Paper, October 2019, CEPS)
- Corporate taxation and investment of multinational firms: Evidence from firm-level data (Taxation Working Papers, October 2020, OECD)
- Taxation and innovation in the 20Th century (Working Paper, June 2021, National bureau of economic research)
- Tec(h)tonic Shifts: Taxing the 'Digital Economy' (Working Paper, May 2020, IMF)