Minimum corporate taxation
The proposal follows closely the international agreement and sets out how the principles of the 15% effective tax rate – agreed by 137 countries – will be applied in practice within the EU.
Unshell
The Unshell proposal should ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers.
Action Plan on Corporate Taxation
On 17 June 2015, the Commission adopted an Action Plan for fair and efficient corporate taxation in the EU.