The European Business Initiative on Taxation

EBIT position papers

EBIT has been an active contributor to the EU direct tax policy debate since 2001. Its approach combines in-depth technical dialogue with key experts at the European Commission and the OECD with a strategic campaign to raise awareness among politicians and policymakers of the key issues facing European-based businesses — and the need to preserve and enhance their competitiveness in the world.

EBIT comments on European Commission public consultation on distortive foreign subsidies – procedural rules for assessing them – March 2023

EBIT comments on OECD public consultation on Pillar Two GloBE Information Return – February 2023

EBIT comments on OECD public consultation document on Tax Certainty for the GloBE Rules – February 2023

EBIT comments on the European Commission Initiative for a Directive on Business in Europe: Framework for Income Taxation (BEFIT) - Public Consultation – January 2023

Additional comments to the EBIT response to the European Commission’s Questionnaire as part of its public consultation on BEFIT – January 2023

EBIT comments on OECD/IF Public Consultation Document on Pillar One – Amount B – January 2023

EBIT comments on OECD/IF Public Consultation Document Pillar One – Amount A, Draft Multilateral Convention Provisions on DSTs and other Relevant Similar Measures – January 2023

EBIT Comments on the EC public consultation on the DEBRA draft Directive - July 2022

EBIT Response to Public Consultation Document Pillar One – Tax certainty for issues related to Amount A (27 May – 10 June 2022)

EBIT Response to Public Consultation Document Pillar One – A tax certainty framework for Amount A (27 May – 10 June 2022)

EBIT Response to OECD Public Consultation Document on Pillar One - Amount A: Draft Model Rules for Domestic Legislation on Scope

EBIT Comments on the OECD public consultation on the Implementation Framework of the global minimum tax

EBIT Comments on the OECD public consultation on Pillar One - Amount: A Draft Model Rules for Tax Base Determinations

EBIT Comments on the OECD public consultation on Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing

EBIT response to the European Commission’s Questionnaire on debt equity bias reduction allowance (DEBRA)

Additional comments to the EBIT response to the European Commission’s Questionnaire on debt equity bias reduction allowance (DEBRA)

EBIT response to the European Commission's Questionnaire on fighting the use of shell entities and arrangements for tax purposes

Additional comments to the EBIT response to the European Commission's Questionnaire on fighting the use of shell entities and arrangements for tax purposes

EBIT Comments on Proposed Changes to Commentaries in the OECD Model Tax Convention on Article 9 and on Related Articles

EBIT response to the European Commission’s questionnaire on an EU Digital Levy

Additional comments to the EBIT response to the European Commission’s questionnaire on an EU Digital Levy

EBIT comments on the OECD public consultation document: BEPS Action 14: Making Dispute Resolution Mechanisms More Effective – 2020 Review

EBIT comments on the OECD public consultation document: Reports on the Pillar One and Pillar Two Blueprints

EBIT comments on the OECD public consultation document: Review of Countryby-Country Reporting (BEPS Action 13)

EBIT comments on the OECD Public Consultation Document titled Global AntiBase Erosion Proposal (“GloBE”) - Pillar 2

EBIT comments on the OECD Secretariat’s proposal for a “Unified Approach” under Pillar one

EBIT comments on the OECD Public Consultation Document Addressing Tax Challenges of the Digitalisation of the Economy

EBIT Comments on OECD’s Public Discussion Draft on BEPS Actions 8-10 Financial Transactions

Comments on the Scoping of the future revision of Chapter VII (Intra–group services) of the OECD’s Transfer Pricing Guidelines

Comments on the Scoping of the future revision of Chapter IV (administrative approaches) of the OECD’s Transfer Pricing Guidelines

EBIT comments on the draft EU Directives on significant digital presence and a digital services tax

EBIT Key Messages on the Taxation of the Digital Economy

EBIT comments on EC public consultation on fair taxation of the digital economy

Comments on OECD Public Discussion Draft on BEPS Action 8-10: Revised guidance on Profit Splits

Comments on OECD Public Discussion Draft on BEPS Action 7: Additional Guidance on the Attribution of Profits to Permanent Establishments

Comments on the OECD Discussion Draft on BEPS Action 4: Elements of the Design and operation of the Group Ratio Rule

EBIT Comments on EC Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms

Public consultation on the Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)

Public consultation on further corporate tax transparency

Comments on the OECD Discussion Draft on BEPS Action 8: Hardto-value intangibles

Comments on the OECD's Revised Discussion Draft on BEPS ACTION 6 on Preventing Treaty Abuse

Comments on the OECD's Discussion Draft on BEPS Action 7: Preventing The Artifical Avoidance Of PE Status

Comments on the OECD Discussion Draft on BEPS Action 8: Revisions to Chapter VIII of the TP Guidelines on Cost Contribution Arrangements

Comments on the OECD Public Discussion Draft on BEPS Action 3: Strengthening CFC Rules

Comments on the OECD Public Discussion Draft BEPS Action 12: Mandatory Disclosure Rules

Comments on the OECD Public Discussion Draft on BEPS Action 4: Interest Deductions And Other Financial Payments

Comments on the OECD Public Discussion Draft BEPS Action 10: Discussion draft on the transfer pricing aspects of cross-border commodity transactions

Comments On The OECD's Discussion Draft On BEPS Actions 8, 9 And 10: Discussion Draft On Revisions To Chapter I Of The Transfer Pricing Guidelines (Including Risk, Recharacterisation, And Special Measures)

Comments On The OECD's Discussion Draft On BEPS Action 10: Proposed Modifications To Chapter VII Of The Transfer Pricing Guidelines Relating To Low Value-adding Intra-group Services

Comments On The OECD's Discussion Draft On BEPS Action 7: Preventing The Artifical Avoidance Of Pe Status

Comments On The OECD's Discussion Draft On Follow Up Work On BEPS Action 6: Preventing Treaty Abuse

Submission to the OECD – Practical Examples of Profit Split Solutions

Comments on the OECD's Discussion Draft on BEPS Action 2: Neutralise The Effects Of Hybrid Mismatch Arrangements

Comments on the OECD's Discussion Draft on BEPS Action 1: Address The Tax Challenges Of The Digital Economy

Comments on the OECD's Discussion Draft on BEPS Action 6: Preventing The Granting Of Treaty Benefits In Inappropriate Circumstances

Comments on the OECD's Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting of 30 January 2014

EBIT Contribution to the 1 October 2013 BIAC Consultation on the BEPS Action Plan

Additional written contribution by EBIT on anti-abuse with regard to the Stakeholder Meeting "Addressing Double Taxation and Action Plan Initiatives on Parent Subsidiary Directive", 12 April 2013

Comments on the OECD's Base Erosion and Profit Shifting initiative

Comments on: “OECD Model Tax Convention: Revised proposals concerning the interpretation and application of Article 5 (Permanent Establishment)”

Comments on: “OECD Model Tax Convention: Revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12”

Comments on the OECD's Discussion Draft on the "Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention

Contribution to the European Commission Workshop on the CCCTB, 20 October, 2010

Contribution to the European Commission’s public consultation on double taxation problems in the EU

Comments on the OECD’s revised Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention and of related Commentary changes

Comments on OECD Discussion Draft for Public Comment on Transfer Pricing Aspects of Business Restructurings

EBIT contribution to the Commission on the CCCTB

EBIT Contribution to the Commission on proposed new EU-wide rules on loss compensation

EBIT contribution to the EC consultation on IAS and the CCTB

EBIT analysis paper on the EU and direct tax published in Tax Planning International