BEFIT is a proposal for a new legislative framework for corporate taxation in the EU. It introduces common rules for computing the taxable results of group members which operate in the internal market. The overall aim is to simplify tax rules and to ensure a …

“关于 欧洲商业的理事会指令提案：所得税框架（BEFIT）”取代了先前预见共同（合并）公司税基（CCTB和CCCTB）的提案，这些提案现已撤回。 如果以拟议形式通过，新规则将于2028年1月1日实施，并自2028年7月1日起适用。 根据欧盟委员会的说法，BEFIT提案将降低在一个以上欧盟成员国经营的大型企业的合规成本，并将促进国家税务机关确定应缴税款。 委员会估计，BEFIT提案可以将范围内企业的税务合规成本降低多达65%。 BEFIT提案. 范围. BEFIT的范围是混合 …

On 12 September 2023, the European Commission adopted a BEFIT (“Business in Europe: Framework for Income Taxation”) package1, including two Directive proposals, aiming to reduce tax compliance costs for large, cross-border businesses in the European Union.

On 12 September 2023, the European Commission tabled the Business in Europe: Framework for income taxation initiative (BEFIT) proposal. It introduces a common EU-wide system for the calculation of the corporate tax base for large business groups.

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On 12 September 2023, the European Commission proposed a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT). The BEFIT proposal was announced earlier and contains a common corporate income tax framework for groups active in the EU. BEFIT lays down rules for calculating an aggregated tax base for members of a BEFIT ...

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BEFIT翻译：适合于，对…适当。 了解更多。

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