The EU’s approach to corporate tax policy in a changing international environment

This is an own-initiative report on the EU's approach to corporate tax policy in a changing international environment. The amendments address BEPS, profit shifting, the OECD/G20 minimum tax (Pillar Two), the US NCTI regime and the side-by-side approach, Pillar One and digital taxation, UN tax negotiations, BEFIT, tax simplification and harmonisation, transparency measures such as public country-by-country reporting, SMEs, and qualified majority voting on certain corporate tax matters.