Framework for Income Taxation (BEFIT)

Topic area:
Status: 18.09.2023 |
Current
Key words:
Main version, Tax
Initiative
Official name
Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT)
Type
Directive
Level 1
Initiator
EU
Submitted
13.10.2022
Doc. code
COM(2023) 532 final
Summary
Status
Status

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Current version
EU Commission proposal
12.09.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–

Source: EU, COM(2023) 532 final, 2023