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KOMISJONI TALITUSTE TÖÖDOKUMENT MÕJU HINDAMISE ARUANDE KOMMENTEERITUD KOKKUVÕTE Lisatud dokumendile: Nõukogu direktiiv, millega kehtestatakse mikro-, väikeste ja keskmise suurusega ettevõtjate peakontori maksustamise süsteem ning muudetakse direktiivi 2011/16/EL
Publication metadata
- Published:
- Corporate author(s): European Commission , Directorate-General for Taxation and Customs Union (European Commission)
- Subject: basis of tax assessment , business tax , corporation tax , European tax cooperation , head office , right of establishment , single market , small and medium-sized enterprises , tax harmonisation , tax law
- CELEX : 52023SC0303
- IMMC : SWD(2023)303 final
- COMNAT : SWD_2023_0303_FIN
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