European Commission 12 September 2023, Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

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European Union · · · Cited by 8 · 12-09-2023

EUROPEAN COMMISSION Strasbourg, 12.9.2023 COM(2023) 528 final 2023/0320(CNS) Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU {SEC(2023) 308 final} - {SWD(2023) 301 final} - {SWD(2023) 302 final} - {SWD(2023) 303 final} EXPLANATORY MEMORANDUM 1.

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