CFE Opinion Statement on HOT

Opinion Statement FC 9/2023 on European Commission Proposal on establishing a Head Office Tax system for micro, small and medium sized enterprises

Given the degree of difficulty in finding a common ground concerning the reform of EU corporate taxation, CFE’s response does not necessarily represent the view of each and every Member Organisation of CFE, although reasonable efforts have been made to provide a coherent and representative view. CFE recommends that a number of factors are taken into consideration by the European Commission. CFE is not opposed to this proposal, because it should bring simplifications for Small and Medium-sized Enterprises and prevent and lower the number of disputes arising over the presence and scale of permanent establishments.

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