# Business in Europe: Framework for Income Taxation (BEFIT)

European Parliament procedure 2023/0321(CNS) (CNS - Consultation procedure, 9th term, committee BUDG / ECON). Stage: Awaiting final decision. 718 committee amendments tabled by 45 Members between 2024-01-18 and 2025-06-17.

## What the amendments focus on

A consultation on the Business in Europe: Framework for Income Taxation (BEFIT). The amendments revise recitals on the differing corporate income tax systems across Member States, harmonisation and tax competition, computation of a common taxable base for BEFIT groups, and rules on aggressive tax planning, interest and royalties limitation, the OECD/G20 Pillar One and Pillar Two frameworks and controlled foreign companies; one amendment rejects the Commission proposal.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Manon AUBRY | France | GUE/NGL | 178 | https://amendeu.com/md/meps/197533.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 96 | https://amendeu.com/md/meps/197679.md |
| José GUSMÃO | Portugal | GUE/NGL | 87 | https://amendeu.com/md/meps/88715.md |
| Rasmus ANDRESEN | Germany | Verts/ALE | 64 | https://amendeu.com/md/meps/197448.md |
| Kira Marie PETER-HANSEN | Denmark | Verts/ALE | 61 | https://amendeu.com/md/meps/197573.md |
| Danuše NERUDOVÁ | Czechia | PPE | 57 | https://amendeu.com/md/meps/256847.md |
| Claude GRUFFAT | France | Verts/ALE | 50 | https://amendeu.com/md/meps/204420.md |
| Eleni STAVROU | Cyprus | PPE | 45 | https://amendeu.com/md/meps/239271.md |
| Gilles BOYER | France | RE | 39 | https://amendeu.com/md/meps/197577.md |
| Fernando NAVARRETE ROJAS | Spain | PPE | 37 | https://amendeu.com/md/meps/257027.md |
| Eva-Maria Alexandrova POPTCHEVA | Spain | RE | 30 | https://amendeu.com/md/meps/237320.md |
| Michalis HADJIPANTELA | Cyprus | PPE | 29 | https://amendeu.com/md/meps/256985.md |
| Enikő GYŐRI | Hungary | PfE | 22 | https://amendeu.com/md/meps/96830.md |
| Markus FERBER | Germany | PPE | 16 | https://amendeu.com/md/meps/1917.md |
| Olivier CHASTEL | Belgium | RE | 11 | https://amendeu.com/md/meps/197463.md |

## Official source documents

- PE758.135: https://www.europarl.europa.eu/doceo/document/ECON-AM-758135_EN.pdf
- PE774.211: https://www.europarl.europa.eu/doceo/document/BUDG-AM-774211_EN.pdf
- PE774.491: https://www.europarl.europa.eu/doceo/document/ECON-AM-774491_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2023-0321-CNS · machine-readable: https://amendeu.com/data/dossiers/2023-0321-CNS.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2023-0321-CNS
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