2023-09-12 20:41:32
By Anne Rovan
Published yesterday at 8:41 p.m., Updated yesterday at 8:41 p.m.
The European Commissioner for the Economy Paolo Gentiloni (left) and his colleague Thierry Breton, responsible for the Internal Market, presented a tax reform on Tuesday (here, June 20 in Brussels). OLIVIER HOSLET/EPA-EFE
DECRYPTION – The European Commission is backtracking on the reallocation of profits between different countries.
Correspondent in Brussels
Brussels is preparing for international minimum taxation, this ambitious project supported by the OECD to which the Twenty-Seven painfully subscribed and which will come into force in 2024 in 140 countries in total. The Commissioner for Economy and Taxation, Paolo Gentiloni, presented the income taxation framework, or “Befit”, on Tuesday from Strasbourg. A proposal for a single body of tax rules for businesses in Europe that the President of the Commission, Ursula von der Leyen, called for a year ago in her State of the Union speech.
The international reform provides for a global minimum taxation of 15%. Obviously, the calculation of the tax base of companies is essential and it is appropriate for the groups concerned to ensure a certain harmonization. Brussels wants to go further and proposes to put in place, from 2028, a single set of rules for calculating the tax base regardless of the country where…
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