Opinion of the European Economic and Social Committee on Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final — 2023/0320 (CNS))

20.500.12592/bg79jw4

26 Mar 2024

business tax corporation tax tax law single market small and medium-sized enterprises right of establishment tax harmonisation head office european tax cooperation basis of tax assessment

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Citation: Opinion of the European Economic and Social Committee on Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final — 2023/0320 (CNS)) (OJ C, C/2024/2103, 26.03.2024, ELI: http://data.europa.eu/eli/C/2024/2103/oj )