In his e-presentation, Mart van Hulten discusses the proposal for a Directive on Business in Europe: Framework for Income Taxation (BEFIT) which was adopted as part of a package of legislative proposals in the area of direct taxation on 12 September 2023. He analyses the various key aspects of this proposed new EU rulebook that determines the corporate income tax base for certain taxpayers in Europe.
e-Presentation | April 2024 | Learning time: 32 minutes
e-Presentation by Mart van Hulten, Assistant Professor, Fiscal Institute Tilburg/Tilburg University.