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Commission | Synapse

May 15, 2026

Commission

Key Points

The aim is to summarize the European Commission's recent initiatives regarding corporate regulations and tax issues.
Reviewed the legal basis for the 28th Company Regime
Published the EU Inc. Proposal for company regulations
Initiated discussions on tax matters with the OECD
Confirmed the expected legal basis for the 28th Company Regime
Launched an infringement procedure against France for improper implementation of tax directives
Outlined upcoming actions on Pillar One tax discussions

Abstract

This overview highlights the European Commission’s (i) confirmation of the expected legal basis for the 28th Company Regime, (ii) publication of the EU Inc. Proposal (28th Company Regime), (iii) call on the OECD to relaunch discussions on Pillar One and its reveal of upcoming actions on tax matters and (iv) the opening of an infringement procedure against France for incorrect implementation of the Parent-Subsidiary Directive.

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Authors

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Angelika Xygka

Journals

European Taxation

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Cite this study

Angelika Xygka (Wed,) studied this question.

www.synapsesocial.com/papers/6a06b9e2e7dec685947ac903 — DOI: https://doi.org/10.59403/15cfcq2