European Commission 12 September 2023, COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, and amending Directive 2011/16/EU

EUROPEAN COMMISSION Strasbourg, 12.9.2023 SWD(2023) 303 final COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, and amending Directive 2011/16/EU {COM(2023) 528 final} - {SEC(2023) 308 final} - {SWD(2023) 301 final} - {SWD(2023)