Feasibility of a 28th tax regime and its potential to support EU competitiveness

This own-initiative report concerns the feasibility of a 28th tax regime and its potential to support EU competitiveness. Amendments welcome the Commission's proposal for a 28th regime ('EU Inc.') covering corporate, insolvency and labour law across the company life cycle, and stress it should remain optional, limited in scope and subject to review to avoid becoming a de facto harmonised default. They address respecting Member States' tax sovereignty, a single consolidated corporate tax base recalling the CCCTB, BEFIT and the Head Office Tax System, cross-border loss relief, prevention of double taxation and double non-taxation, employee stock options taxed at disposal as capital income, R&D and innovation income incentives aligned with OECD standards, a centralised EU digital registry for tax residence, an EU-wide investor passport, and consistency with the State aid framework.