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Parliamentary questions
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25 January 2022
Answer given by Mr Gentiloni
on behalf of the European Commission
Question reference: E-005006/2021

1. The Commission welcomes the global agreement on an international minimum effective corporate tax rate and supports the overall outcome, which represents a balanced compromise in efforts to ensure fair taxation. Following the finalisation by the Organisation for Economic Cooperation and Development (OECD) of the model rules for Pillar 2, the Commission, on 22 December 2021, presented a proposal for a directive for its implementation in the EU and it looks forward to a swift adoption of the proposed directive by the Council.

2. As announced in the Commission Communication on Business Taxation in the 21st Century(1), the Commission will table a legislative proposal for a corporate tax system in 2023, known as the Business in Europe: Framework for Income Taxation, or ‘BEFIT’. The broad idea is that BEFIT will propose a comprehensive, structural reform to the EU’s business tax framework that will be consistent with, and partially build on, the principles that underlie the recently agreed OECD two-pillar approach. The question of a common approach towards deductions may be examined as part of the policy development.

(1)COM(2021) 251 final.
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