International corporate tax reform

Latest decisions

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

   ✦ AI Parliament set out its position on the European Union's approach to corporate tax policy in a changing international environment, a report covering rules such as the global minimum tax for large multinational groups and the anti-tax-avoidance directive. Parliament adopted the text as its official position, so it now carries political weight but does not create law. The report argues that the international tax framework has become too complex and disadvantages European Union companies, and that the Union and its member states should strengthen coordination and speak with one voice in multilateral forums.

   Economy & single market

   6 Oct 2026 · Resolutions · report by Kinga Kollár · 2 ballots · voted 13:52 · A-10-2026-0238 · 2025/2210

   Adopted 364–69–162 · by a clear majority
2. Business in Europe: Framework for Income Taxation (BEFIT)

   ✦ AI The BEFIT proposal introduces a common system for calculating the corporate tax base of large cross-border business groups in the EU and for allocating these tax bases among group members. Parliament adopted its position on the proposed law, approving the Commission proposal as amended. Parliament calls on the Commission to alter its proposal accordingly and asks the Council to notify Parliament if it intends to depart from the text approved.

   Economy & single market

   13 Nov 2025 · New laws · report by Evelyn Regner · consultation · 28 ballots · voted 11:56 · A-10-2025-0194 · 2023/0321

   Adopted 370–160–107 · by a clear majority
3. Administrative cooperation in the field of taxation

   ✦ AI The proposal updates EU rules on administrative cooperation in taxation to simplify reporting for multinational groups under the global minimum tax directive. Parliament approved the proposal, backing a central filing system and a standard form to reduce administrative burden. It asks the Council to notify Parliament if it departs from the approved text and to consult it again on substantial amendments.

   Economy & single market

   12 Feb 2025 · New laws · report by Aurore Lalucq · consultation · voted 12:08 · A-10-2025-0002 · 2024/0276

   Adopted 608–33–8 · by an overwhelming majority

Dossiers involved · latest vote first

1. 2025/2210 The EU’s approach to corporate tax policy in a changing international environment 6 Oct 2026 · 1 vote
2. 2023/0321 Business in Europe: Framework for Income Taxation (BEFIT) 13 Nov 2025 · 1 vote
3. 2024/0276 Administrative cooperation in the field of taxation 12 Feb 2025 · 1 vote

Who backs what

How each group's majority voted on the 3 most recent final roll-call votes about International corporate tax reform.

With the result = share of these votes where the group's position matched the outcome (For an adopted text, Against a rejected one). The other columns count the votes by the group's position; Split = no position had a majority among its members. Non-attached members have no group line.

The latest final votes, group by group

Each group's majority position: For, Against, Abstained, or Split. — = the group did not vote.

✦ This theme was found by a model reading the decisions; the list of decisions, the counts and the group lines are computed from the record. Wrongly filed decisions can be reported to the site's maintainer.