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What changed

From · Plenary report · 21 Sept 2026 A-10-2026-0238 on the EU’s approach to corporate tax policy in a changing international environment
To · Adopted text · 6 Oct 2026 TA-10-2026-0327 The EU’s approach to corporate tax policy in a changing international environment
✦ In short · AI narration of the differences below, generated 6 Oct 2026

The versions differ only in formal points: the decimal separator and punctuation are updated and a footnote reference is removed. #1#2

0 changes of substance, plus 2 formal. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.

The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.

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Change #1 Formal

Updates the decimal separator and punctuation in the figures and date in the recital.

E. whereas, according to the International Tax Observatory, the effective tax rate of multinational companies declined by 2.72,7 percentage points in the European Union between 2014 and 202213;2022; whereas SMEs, which typically operate primarily at domestic level, may be placed at a competitive disadvantage compared to multinational enterprises (MNEs) that can exploit cross-border tax planning opportunities1;

Change #2 Formal

Removes the footnote reference number from the end of the paragraph.

23. Recalls Parliament’s resolutions on reforming the EU list of tax havens and on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group); calls on the Council to relaunch discussions on a comprehensive reform of the code of conduct and to implement Parliament’s recommendations14;recommendations;