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This page contains a selection of documents and papers of major political and strategic relevance to company taxation in the European Union.

COM (2007) 785

Communication from the Commission to the Council, the European Paliament and the European Economic and Social Committee: The application of anti-abuse measures in the area of direct taxation - within the EU and in relation to third countries (see also IP/07/1878 Choose translations of the previous link  and MEMO/07/558 Choose translations of the previous link  )

10/12/2007
COM (2006) 825pdf(160 kB) Choose translations of the previous link 

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee: Exit taxation and the need for co-ordination of Member States' tax policies - see also press release IP/06/1829 Choose translations of the previous link  and MEMO/06/499 Choose translations of the previous link 

19/12/2006
COM (2006) 824pdf(173 kB) Choose translations of the previous link 

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee: Tax Treatment of Losses in Cross-Border Situations - see also press release IP/06/1828 Choose translations of the previous link  , MEMO/06/499 Choose translations of the previous link  and Staff Working Document (SEC/2006/1690pdf(174 kB) Choose translations of the previous link  ).

19/12/2006
COM (2006) 823pdf(150 kB) Choose translations of the previous link 

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee: Co-ordinating Member States' direct tax systems in the Internal Market - see also press release IP/06/1827 Choose translations of the previous link  and MEMO/06/499 Choose translations of the previous link  .

19/12/2006
COM (2006) 157Report from the Commission to the Council , the European Parliament and the European Economic and Social Committee: Implementing the Community Lisbon Programme: Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB)
5/04/2006
COM (2005) 702

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee: Tackling the corporation tax obstacles of small and medium-sized enterprises in the Internal Market - outline of a possible Home State Taxation pilot scheme.

See also annex (SEC(2005) 1785pdf(509 kB) Choose translations of the previous link  ).

23/12/2005
COM (2003) 726

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee - An Internal Market without company tax obstacles: achievements, ongoing initiatives and remaining challenges.

24/11/2003
COM (2001) 582

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee. Towards an Internal Market without tax obstacles. a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities.

23/10/2001
COM (2001) 260

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee on Tax policy in the European Union - Priorities for the years ahead.

23/05/2001
Company taxation in the Internal Marketpdf(2.15 Mb) Choose translations of the previous link 

Commission Staff Working Paper - SEC(2001) 1681.

See also the Annexpdf(1.26 Mb) Choose translations of the previous link  .

23/10/2001