Parliament

This overview highlights the Parliament’s (i) comment on the US’ withdrawal from Pillar Two, as well as the discussions surrounding the importance of global solutions to digital taxation; (ii) support of the BEFIT proposal with amendments; and (iii) endorsement of reduced sustainability reporting, as well as due diligence requirements for companies.

Authors

Publication Details

Journal
European Taxation
Published
2025-12-11
DOI
https://doi.org/10.59403/3de8mzn
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Parliament

Angelika Xygka
European Taxation
Corporate Taxation and Avoidance
article

Parliament

Angelika Xygka
article en

Abstract

This overview highlights the Parliament’s (i) comment on the US’ withdrawal from Pillar Two, as well as the discussions surrounding the importance of global solutions to digital taxation; (ii) support of the BEFIT proposal with amendments; and (iii) endorsement of reduced sustainability reporting, as well as due diligence requirements for companies.

European TaxationVol. 66(1)
Openalex Percentile: Top 45%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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Parliament — Angelika Xygka · European Taxation (2025) | TGRS Research Map | TGRS