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Business in Europe: Framework for Income Taxation (BEFIT)

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Fiscal Forum: Future of the EU Tax Mix Jost Heckemeyer

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Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.

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Hungary EU presidency tax reform and tax policies

Tax Files under New Council of EU Presidency: Hungary

As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.

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CCCTB vs. BEFIT: EU Corporate Tax Base: Details & Analysis

CCCTB vs. BEFIT: How Have the Proposals Changed?

If the EU is going to harmonize its tax base, it should do so in a way that increases the efficiency and competitiveness of tax policy for the EU as a whole, and not just seek out the lowest common denominator.

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EU BEFIT proposal for Business in Europe Framework for Income Taxation

BEFIT: One-Stop-Shop or One-More-Stop?

On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.

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