Activities of Jeppe KOFOD related to 2016/0337(CNS)
Plenary speeches (1)
Common Consolidated Corporate Tax Base - Common Corporate Tax Base (debate)
Amendments (1)
Amendment 100 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The European Commission, in its communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market", believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy.