Common corporate tax base
01020304
With the European Parliament.
Last active 15 Mar 2018
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What this bill does
In plain terms: what it changes and who it affects.
This proposal defines which companies and corporate taxes fall within a common EU corporate tax base system.
Who it affects
It affects companies across EU Member States that are subject to national corporate income taxes, including listed company forms, cooperatives, mutuals, public undertakings, and similar entities.
Core of the proposal
- Lists covered company forms in each Member State and European company forms.
- Includes Societas Europaea and European Cooperative Society entities.
- Identifies the national corporate income taxes covered in each Member State.
- Covers other domestic companies subject to the relevant national corporate tax where specified.
Latest update
26 May 2026The most recent development in this bill's progress.
Moved to European Parliament
Documents
3 recentSourcesOEIL