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DOCUMENT DE TRAVAIL DES SERVICES DE LA COMMISSION RÉSUMÉ DU RAPPORT D'ANALYSE D'IMPACT [ ] accompagnant le document: Proposition de directive du Conseil établissant un système d’imposition en fonction du siège central pour les micro, petites et moyennes entreprises et modifiant la directive 2011/16/UE
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- 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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