European Commission and Directorate-General for Taxation and Customs Union 25 October 2016, COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Building a fair, competitive and stable corporate tax system for the EU

EUROPEAN COMMISSION Strasbourg, 25.10.2016 COM(2016) 682 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Building a fair, competitive and stable corporate tax system for the EU 1.INTRODUCTION Taxation is central to the EU's work to build a stronger, more competitive and fairer economy, with a clear social dimension.