European Commission 17 June 2015, COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action

EUROPEAN COMMISSION Brussels, 17.6.2015 COM(2015) 302 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action {SWD(2015) 121 final} Introduction Europe's priority today is to promote sustainable growth and investment within a fairer and deeper Single Market.