On 18 May 2021, the European Commission (EC) published a Communication on EU Business Taxation for the 21st Century in which it sets out its vision and measures for both the short and longer term.
This initiative reflects the EC's efforts to create what it sees as a future-proof, robust, efficient and fair EU tax framework that meets public financing needs and supports the COVID-19 recovery effort and the green and digital transitions by creating an environment conducive to fair, sustainable and job rich growth and investment.
