000			01730nab a22002297c 4500
999			_c150521 _d150521
003			ES-MaIEF
005			20250328112447.0
007			ta
008			250328b ||||| |||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_972481 _aBlaakman, Stijn
245	1	4	_aThe tax base in Befit and Pillar Two _helectrónico _bharmony, dissonance, or off-key? _c Stijn Blaakman, Jasper Korving
520			_aOn 12 September 2023, the European Commission published the directive proposal ‘Business in Europe: Framework for Income Taxation’ (hereinafter ‘BEFIT Proposal’). The BEFIT Proposal should harmonize the corporate income tax bases for companies within the EU. For the calculation of the tax base, the financial accounts are taken as the starting point. Subsequently, several upward and downward adjustments are made. This methodology is close to the calculation method as accepted by the Pillar Two Directive. In this contribution, the authors will compare the calculation methods in both directives, examine the consistencies and differences between them and make suggestions for improvement. Besides that, the authors will verify whether the application of BEFIT could still result in the application of a top up tax under the Pillar Two Directive and will make suggestions to avoid potential additional levies.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_959364 _aBASE IMPONIBLE COMÚN CONSOLIDADA
650		4	_948644 _aUNION EUROPEA
650		4	_931085 _aARMONIZACION FISCAL
650		4	_967772 _aSEGUNDO PILAR (OCDE)
700			_952128 _aKorving, Jasper
773	0		_9173111 _oOP 2141/2024/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.5, may 2024, p. 361 – 386
942			_cART