Skip to content
Own-initiative report First reading

The EU’s approach to corporate tax policy in a changing international environment

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

Where it stands: Parliament adopted the text on 6 October 2026. This is its final position on the matter.

  1. ✓ Referred to committee 13 November 2025
  2. ✓ Committee work Report adopted 10 September 2026
  3. ✓ Tabled for plenary 21 September 2026
  4. ✓ Plenary vote Adopted 6 October 2026
  5. ✓ Parliament’s position Final
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The adopted resolution is Parliament’s final position; it is not itself law.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Kinga KOLLÁR PPE
Shadow rapporteurs
Evelyn REGNER S&DPierre PIMPIE PfERoberts ZĪLE ECRKatri KULMUNI RenewRasmus ANDRESEN Verts/ALEJussi SARAMO The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0327/2026 6 October 2026 ✦ Parliament's resolution on the EU's approach to corporate tax policy in a changing international environment sets out its position on Pillar Two, the OECD side-by-side agreement and tax simplification.⇄ what changed Tabled for plenary Report A10-0238/2026 21 September 2026 ✦ Parliament's resolution on the EU's approach to corporate tax policy in a changing international environment sets out its position on international corporate taxation, Pillar Two implementation and the side-by-side (SbS) agreement.⇄ what changed Committee draft Draft report (ECON) 22 April 2026 ✦ A draft report by the Committee on Economic and Monetary Affairs sets out Parliament's position on EU corporate tax policy in a changing international environment.

Latest Tabled for plenary → Adopted by Parliament: The versions differ only in formal points: the decimal separator and punctuation are updated and a footnote reference is removed. see the changes →

Committee draft → Tabled for plenary: The new version restructures the operative part around tax fragmentation, simplification, transparency and a revised BEFIT proposal, adding calls on tax incentives, funding conditionality and an annual report on effective tax rates. It expands the treatment of the side-by-side approach, Pillar Two and digital taxation, including monitoring of harmful tax competition and the view that digital services taxes remain a legitimate instrument for member states. It adds positions on the UN framework convention, on coordination against tax havens and on a unified EU stance in multilateral forums. It also adds language on proactive coordination of anti-abuse measures and on internationally developed instruments as the most structurally sound framework. The remaining changes reword recitals and paragraphs on competitiveness, taxation and revenue losses without altering their effect. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. 6 October 2026 Plenary vote
    Sitting of 6 October 2026 📄 Report A10-0238/2026📄 Adopted text TA10-0327/2026
    Adopted Adopted by a clear majority
    For 364 Against 69 Abstained 162

    Final vote — text as a whole at 13:52 · 61% of votes cast in favour · every MEP’s position →

    How the vote unfolded · 2 ballots

    adopted rejected lapsed square = amendment circle = part of the text decisive vote Solid = roll call (click for every MEP’s vote); faded = no individual positions

    Show all 2 ballots in voting order
    1. Amendment 1, adding text after paragraph 30 13:52 A10-0238/2026 – Kinga Kollár – After § 30 – Am 1
    Rejected
    2. Final vote — text as a whole 13:52 A10-0238/2026 – Kinga Kollár – Motion for a resolution (as a whole)
    Adopted
  3. 2 October 2026 1 amendment tabled for the plenary vote

    Groups propose changes to the tabled text; each is voted on before the final vote.

    📄 Amendment 1
  4. 21 September 2026 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0238/2026
  5. Committee stage
  6. 10 September 2026 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  7. 10 June 2026 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    📄 Amendments in committee (ECON)
  8. 22 April 2026 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 13 November 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.