- On 9 July 2026 the European Parliament approved Legislative Resolution No. P10_TA(2026)0270, proposing a framework to simplify cross-border taxation across the EU. It establishes an optional tax module for SMEs, startups, and scaleups, and introduces a single consolidated corporate tax base with OECD-aligned income rules and safeguards against double taxation. [globalvatc…liance.com]
- On VAT, the resolution targets simplified compliance through a single EU VAT number, One-Stop Shop (OSS) filings and refunds, and mandatory e-invoicing. It also coordinates withholding tax treatment via simplified procedures, tax residence recognition, and beneficial ownership rules to reduce friction on intra-EU dividend, interest, and royalty flows. [globalvatc…liance.com]
- The consolidated base features cross-border loss offset, neutral debt-equity treatment, and member-state control over rates. It further mandates an EU employee stock option regime (disposals taxed as capital gains) and R&D/reinvestment incentives aligned with OECD Pillar Two, including refundable tax credits compliant with state aid rules. [globalvatc…liance.com]
Sources: Global VAT Compliance · European Parliament – Texts adopted
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