What changed between the draft committee report of 21 Nov 2023 and the draft committee report of 12 May 2025

Change 3

Changed:Article 2 – paragraph 3: 3. Where two or more groups merge to form a single group, the threshold of EUR 750 000 000 referred to in paragraph 1, point (a)(i)(a), first indent, shall be deemed to be met for any fiscal year prior to the merger if the sum of the combined revenues of the merging groups for that fiscal year, as included in each of their consolidated financial statements, is EUR 750 000 000 or more. The companies and permanent establishments members of that newly formed group shall become subject to this Directive if that threshold was met in at least two of the last four fiscal years. FromAs from 1 July 2035, the threshold of reference is EUR 40 000 000 as referred to in paragraph 1, point (a)(ii).(a), second indent.

Change 4

Changed:Article 2 – paragraph 4: 4. Where a company that is not a member of a group (the ‘target’) is acquired by another company or a group (the ‘acquiring entity’) and either the target or the acquiring entity did not have consolidated financial statements in any of the four fiscal years immediately preceding the fiscal year of the acquisition, the threshold of annual combined revenues of EUR 750 000 000 referred to in paragraph 1 shall be deemed to be met for that year if the sum of the revenues included in the financial statements or consolidated financial statements of the target and the acquiring entity for that fiscal year is EUR 750 000 000 or more. The acquiring entity shall become subject to this Directive if that threshold was met in at least two of the four fiscal years immediately preceding the fiscal year in which this Directive started to apply to the acquiring entity. FromAs from 1 July 2035, the threshold of reference is EUR 40 000 000 as referred to in paragraph 1, point (a)(ii).(a), second indent.

Change 5

Changed:Article 2 – paragraph 5 – introductory part: 5. Where there is a demerger of a group into two or more groups (the ‘demerged groups’), the threshold of EUR 750 000 000 referred to in paragraph 1, point (a)(i)(a), shall be deemed to be met by each of the demerged groups where:

Change 6

Changed:Article 2 – paragraph 5 – subparagraphpoint 1b: a(b) (new):in the second to fourth fiscal years ending after the demerger, each of the demerged groups has annual combined revenues of EUR 750 000 000 or more in at least two of those fiscal years. From 1 July 2035, the threshold of reference is EUR 40 000 000 as referred to in paragraph 1, point (a)(ii).(a), second indent.

Change 7

Changed:Article 2 – paragraph 7: 7. Member States shall ensure that companies which are resident for tax purposes in a Member State and fulfil the conditions laid down in paragraph 1, point (b), including their permanent establishments located in other Member States, as well as permanent establishments, located in Member States, of third-country entities which fulfil the conditions of paragraph 1, point (c), may choose to be covered by this Directive if they belong to an MNE group or domestic group which prepares consolidated financial statements but does not fulfil the conditions laid down in paragraph 1, point a,(a), pointfirst iindent, regarding the threshold of EUR 750 000 000 or paragraph 1, point (a)(ii)(a), second indent, regarding the threshold of EUR 40 000 000.

Change 8

Changed:Article 3 – paragraph 1 – point 10 – point b: (b) if the ultimate parent entity is not located in a Member State, the intermediate parent entity located in a Member State,State or, in absence of such, the intermediate parent entity located in a Member State and that has been appointed by the BEFIT group to fulfil the obligations in relation to the BEFIT group information return set out in Article 57 on behalf of the BEFIT group.

Change 9

Changed:Article 3 – paragraph 15: (15) ‘economic owner’ means the person who receives substantially the most benefits and bears the most risks attached to a fixed asset, regardless of whether that person is the legal owner. A taxpayer who has the right to possess, use and dispose of a fixed asset and bears the risk of its loss or destruction shall in any event be considered the economic owner;

Change 10

Removed:Article 5 – paragraph 1 – point a: (a) the company is either the ultimate parent entity of the group, the intermediate parent company of the group located in a Member State or any other company of the group, in which the ultimate parent entity holds, directly or indirectly, at least 50 % of the ownership rights or of the rights giving entitlement to profit;

Added:Article 4 a (new): Article 4a / Significant economic presence / 1. For the purposes of corporate tax, a permanent establishment shall be deemed to exist if a significant economic presence exists through which a business is wholly or partly carried on. / 2. Paragraph 1 shall be in addition to, and shall not affect or limit the application of, any other test under Union or national law for determining the existence of a permanent establishment in a Member State for the purposes of corporate tax, whether specifically in relation to the supply of digital services or otherwise. / 3. A significant economic presence shall be considered to exist in a Member State in a tax period if total revenues derived by a BEFIT group from that Member State exceed EUR 1 000 000. / 4. The Commission shall, by means of implementing acts, lay down a detailed methodology for the sourcing rules to define the revenues. Those implementing acts shall be adopted in accordance with the examination procedure.

Change 11

Changed:Article 5 – paragraph 1 – point b: (b) the head officea: of(a) the permanent establishmentcompany is either the ultimate parent entity of the group, the intermediate parent entity of the group located in a Member State or any other member (company or entity)company of the groupgroup, in which the ultimate parent entity holds, directly or indirectly, at least 50 %50% of the ownership rights or of the rights giving entitlement to profit.profit;

Change 12

Added:Article 5 – paragraph 1 – point b: (b) the head office of the permanent establishment is either the ultimate parent entity of the group, the intermediate parent entity of the group located in a Member State or any other member (company or entity) of the group in which the ultimate parent entity holds, directly or indirectly, at least 50% of the ownership rights or of the rights giving entitlement to profit.

Added:Article 8 – paragraph 1: With the exception of financial assets held for trading, as referred to in Article 11(1), and investments made for the benefit of life insurance policyholders bearing the investment risk in the context of a unit-linked/index-linked life insurance policy, as referred to in Article 14, the financial accounting net income or loss of a BEFIT group member shall be adjusted to exclude 95% of the amount of dividends or other distributions received or accrued during the fiscal year, provided that at the date of distribution, the ownership interest is held by the BEFIT group member for more than one year and this interest carries right to more than 10% of the profits, capital, reserves or voting rights, and the dividends or other distributions have been subject to an effective tax rate not below 9%.

Article 13 – paragraph 1: 1. A BEFIT group member shall adjust its financial accounting net income or loss to include the amount of exceeding borrowing costs, which is not deductible for tax purposes in accordance with paragraph 1a. / (deleted)

Change 13

Changed:Article 13 – paragraph 1 a (new): 1a. For the purpose of this article,Article, ‘exceeding borrowing costs’ means the amount by which the deductible borrowing costs of a taxpayer exceed taxable interest revenues and other economically equivalent taxable revenues that the taxpayer receives accordingpursuant to national law. / Exceeding borrowing costs shall be deductible up to 75 % in the tax period in which they are incurred. If such amount is higher than 20 % of the taxpayer's earnings before interest, tax, depreciation,depreciation and amortisation (EBITDA), the taxpayer isdeduction entitledshall tobe deductlimited onlyto the20 lower% of the two amounts in the taxtaxpayer’s period.EBITDA. / Article 44(2), paragraphsArticle 2,4(3), 3,Article 4,4(4), point (b), 5,Article 7,4(5), 8Article of4(7) and Article 44(8) of Council Directive (EU) 2016/11641aapply2016/11641a shall apply to a BEFIT group. / 1a Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (OJ L 193, 19.7.2016, p. 1).

Change 14

Changed:Article 13 a (new): Article 13a / Royalties limitation rule / A BEFIT group member shall adjust itsThe financial accounting net income or loss toof includea theBEFIT amountgroup ofmember royaltyshall costsbe foradjusted whichto theinclude correspondingany incomeamounts of theroyalty recipientcosts ofand thelicence royaltyfee orpayments licencefor feewhich paymentthe corresponding income derived by the recipient BEFIT group member is subject to an effective tax rate below 9 %.9%.

Change 15

Changed:Article 16 a (new): Article 16a / Entertainment costs / The financial accounting net income or loss of a BEFIT group member shall be adjusted to include 50 %50% of the amount of expenses accrued for entertainment costs.

Change 16

Changed:Article 21 a (new): Article 21a / Controlled Foreignforeign Companiescompanies / 1. The financial accounting net income or loss of a BEFIT group member shall be adjusted to include the non-distributed income of an entity or permanent establishment, which isestablishment treated as a controlled foreign company as referred to in Article 7(1) of Council Directive (EU) 2016/1164, which is derived from the following categories: / (i) interest or any other income generated by financial assets; / (ii) royalties or any other income generated from intellectual property; / (iii) dividends and income from the disposal of shares; / (iv) income from financial leasing; / (v) income from insurance, banking,banking and other financial activities; / (vi) income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises, and add no or little economic value;value. / The firstParagraph subparagraph1 shall not apply where the controlled foreign company carries out a substantive economic activity supported by staff, equipment, assets,assets and premises, as evidenced by relevant facts and circumstances. / Where the controlled foreign company is resident or situated in a third country that is not party to thean EEA Agreement,Member State, Member States may decide to refrain from applying the firstthis subparagraph.paragraph. / 2. The income to be included in the tax base shall be calculated accordingin toaccordance with Article 8 of Council Directive (EU) 2016/1164.

Change 17

Changed:Article 22 – paragraph 1: 1. The financial accounting net income or loss of a BEFIT group member shall be adjusted to exclude in the fiscal year of acquisition any fixed tangible asset that has a book value before depreciation which is below EUR 1000.1 000.

Change 18

Changed:Article 22 – paragraph 2 – point a: (a) all buildings as well as any other type of immovable property and structure in use for the business, apartwith fromthe exception of industrial buildings and structures: 40 years;

Article 22 – paragraph 2 – point a a (new): (aa) industrial buildings and structures: 25 years;

Change 19

Changed:Article 22 – paragraph 2 – point b: (b) all other fixed tangible assets: their useful life as assessed in accordance with the acceptable accounting standard in the Union referred to in Article 7, but notwith lessa thanminimum of 10 years;

Article 22 – paragraph 2 – point c: (c) fixed intangible assets, including acquired goodwill: the period for which the asset enjoys legal protection or for which the right has been granted and, where that period cannot be determined, 15 years.

Change 20

Removed:Article 23 – paragraph 5 a (new): 5a. Member States are not allowed to grant further entitlement to depreciate to a BEFIT group member other than those specified in this Section.

Added:Article 22 – paragraph 5 a (new): 5a. The Commission is empowered to adopt delegated acts to supplement this Directive by laying down temporary rules regarding accelerated depreciation for the cost of eligible assets and improvements to existing assets which qualify as environmentally sustainable within the meaning of Regulation 2020/852 on the establishment of a framework to facilitate sustainable investment1a. Those delegated acts shall be adopted in accordance with the examination procedure referred to in Article 74(2). / 1a Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13; ELI: http://data.europa.eu/eli/reg/2020/852/oj).

Removed:Article 25 – paragraph 3 – introductory part: 3. The fixed asset register shall be kept in a manner that provides sufficient information, including depreciation data, to calculate the preliminary tax result. A copy of the fixed asset register shall be kept by the BEFIT group five years after the depreciation of such asset ceased. The fixed asset register shall include at least the following information:

Added:Article 23 – paragraph 5 a (new): 5a. Member States shall not grant further entitlements to depreciate to a BEFIT group member other than those specified in this Section.

Removed:Article 42 – paragraph 2 - point b: (b) a negative amount, the loss shall be carried forward for a maximum of five years and shall be set off against the next positive BEFIT tax base.

Added:Article 25 – paragraph 1: 1. Acquisition costs, construction costs or improvement costs, together with the date of entry into use after acquisition, construction or improvement, shall be recorded in a fixed asset register within the BEFIT group for each fixed asset separately.

Added:Article 25 – paragraph 3: 3. The fixed asset register shall be kept in a manner that provides sufficient information, including depreciation data, to calculate the preliminary tax result. A copy of the fixed asset register shall be kept by the BEFIT group for five years from the date that the depreciation of such asset ceased. The fixed asset register shall include at least the following information:

Added:Article 41 – paragraph 1 – subparagraph 2: The first subparagraph shall not apply if the BEFIT group member demonstrates that the intra-BEFIT group transaction was carried out for valid commercial reasons within the meaning of Article 15(1), point (a), of Directive 2009/133/EC.

Added:Article 42 – paragraph 2 – point b: (b) a negative amount, the loss shall be set off against the taxable income of the ultimate parent entity and shall be carried forward for a maximum of five years and shall be set off against the next positive BEFIT tax base. The deduction shall be in proportion to the holding of the ultimate parent entity in its qualifying subsidiaries as referred to in Article 3(1) and in full for permanent establishments. The reduction of the tax base of the resident taxpayer shall not result in a negative amount.

Article 45 – paragraph 3 – point a: (a) low-risk zone: where the expense incurred, or the income earned, by a BEFIT group member from intra-BEFIT group transactions increase in a fiscal year by less than 5 % compared to the average expense or income of the previous three fiscal years from intra-BEFIT group transactions;

Article 45 – paragraph 3 – point b: (b) high-risk zone: where the expense incurred, or the income earned, by a BEFIT group member from intra-BEFIT group transactions increase in a fiscal year by 5 % or more compared to the average expense or income of the previous three fiscal years from intra-BEFIT group transactions.

Change 21

Changed:Article 45 – paragraph 3 a (new): 3a. The 5 % benchmark setreferred outto in paragraph 3 is raised to 10 % for fiscal years during which the indices of consumer prices increase by 4 %4% or more in the Member State of athe BEFIT group member.

Article 45 – paragraph 4 – point b: (b) high-risk zone: the competent authorities of the Member States concerned shall presume that the pricing of intra-BEFIT group transactions of a specific BEFIT group member does not comply with the arm’s length principle and the part of the increase which goes beyond 5 %, as referred to in paragraph 3, or 10 %, as referred to in paragraph 3a, shall not be recognized for the purpose of computing the baseline allocation percentage of that BEFIT group member.

Change 22

Removed:Article 45 a (new): Article 45a / Allocation rule based on tangible factors / 1. As of 1 July 2035, the BEFIT tax base shall be allocated to the BEFIT group members in each tax year on the basis of a formula that gives equal weight to the factors of sales, labour, and assets according to Articles 45b to 45i: / 2. The consolidated tax base of a BEFIT group shall be shared only where it is positive. / 3. The calculations for sharing the consolidated tax base shall be done at the end of the tax year of the BEFIT group. / 4. A period of 15 days or more in a calendar month shall be considered as a whole month. / 5. When determining the apportioned share of a BEFIT group member, equal weight shall be given to the factors of sales, labour, and assets.

Added:Article 45 – paragraph 9: 9. The Commission shall carry out a comprehensive review of the transition rule and shall submit a report to the European Parliament and to the Council by the end of the third fiscal year during the transition period referred to in paragraph 1.

Change 23

Changed:Article 45 ba (new): Article 45b45a / CompositionAllocation ofrule thebased labouron factortangible factors / 1. The labourAs factorof shall1 consist,July as2035, tothe oneBEFIT half,tax ofbase theshall totalbe amountallocated ofto the payroll of a BEFIT group member asin itsjurisdiction numerator‘A’ andof thea totalBEFIT amountgroup ofin theeach payrolltax ofyear on the BEFITbasis groupof asa itsformula denominator,that andgives asequal weight to the other half,factors of the numbersales, oflabour employeesand ofassets aaccording BEFITto groupArticles member45b asto its45i: numerator/ and2. theThe numberconsolidated oftax employeesbase of thea BEFIT group as itsshall denominator.be Whereshared anonly individualwhere employeeit is included in the labourpositive. factor/ of3. aThe BEFITcalculations groupfor member,sharing the payroll relating toconsolidated thattax employeebase shall be allocateddone toat the labour factorend of the sametax BEFITyear groupof member.the BEFIT group. / 2.4. TheA numberperiod of employees15 shalldays beor measuredmore atin thea endcalendar ofmonth theshall taxbe year.considered a whole month. / 3.5. TheWhen definitiondetermining the apportioned share of ana employeeBEFIT shallgroup bemember, determinedequal byweight theshall nationalbe lawgiven ofto the Member Statefactors whereof thesales, employmentlabour isand exercised.assets.

Change 24

Changed:Article 45 cb (new): Article 45c45b / AllocationComposition of employeesthe andlabour payrollfactor / 1. Employees shall be included in theThe labour factor of the group member from which they receiveshall remuneration.consist, /as 2.to Byone wayhalf, of derogation from paragraph 1, where employees physically exercise their employment under the control andtotal responsibilityamount of an entity other than that from which they receive remuneration, those employees as well as the amountpayroll of payrolla relatedBEFIT togroup themmember shallas beits includednumerator inand the labourtotal factoramount of the former entity. / This rule shall only apply where allpayroll of the following conditions areBEFIT met:group /as (a)its thedenominator, employmentand, lastsas forto anthe uninterruptedother periodhalf, of at leastthe threenumber months;of /employees (b)of thosea employeesBEFIT representgroup atmember leastas 5its %numerator ofand the overall number of employees of the group member from whichBEFIT theygroup receiveas remuneration.its /denominator. 3.Where Employeesan shallindividual includeemployee personsis who,included althoughin notthe employedlabour directlyfactor byof a BEFIT group member, performthe taskspayroll similarrelating to those performed bythat employees.employee /shall 4.be Payrollallocated shallto includethe alllabour costsfactor of salaries, wages, bonusesthe andsame allBEFIT othergroup employeemember. compensation,/ including2. relatedThe pensionnumber andof socialemployees securityshall costsbe bornecounted byat the employer as well as expensesend of the employer corresponding to the cost of persons as referred totax inyear. paragraph/ 3. /The 5.definition Payrollof costsan employee shall be valueddetermined atby the amount of expensesnational thatlaw areof treatedthe asMember deductibleState bywhere the employer in aemployment taxis year.exercised.

Change 25

Removed:Article 45 d (new): Article 45d / Composition of the asset factor / 1. The asset factor shall consist of the average value of all fixed tangible assets owned, rented or leased by a BEFIT group member as its numerator and the average value of all fixed tangible assets owned, rented or leased by the group as its denominator. / 2. In the five years that follow a taxpayer joining an existing or new BEFIT group, its asset factor shall also include the total amount of costs incurred for research, development, marketing, and advertising by the taxpayer over the six years that preceded its joining the group.

Added:Article 45 c (new): Article 45c / Allocation of employees and payroll / 1. Employees shall be included in the labour factor of the group member from which they receive remuneration. / 2. By way of derogation from paragraph 1, where employees physically exercise their employment under the control and responsibility of an entity other than that from which they receive remuneration, those employees as well as the amount of payroll related to them shall be included in the labour factor of the former entity. This rule shall only apply where all of the following conditions are met: / (a) the employment lasts for an uninterrupted period of at least three months; / (b) those employees represent at least 5% of the overall number of employees of the group member from which they receive remuneration. / 3. Employees shall include persons who, although not employed directly by a BEFIT group member, perform tasks similar to those performed by employees. / 4. Payroll shall include all costs of salaries, wages, bonuses and all other employee compensation, including related pension and social security costs borne by the employer. / 5. Payroll costs shall be valued at the amount of expenses that are treated as deductible by the employer in a tax year.

Added:Article 45 d (new): Article 45d / Composition of the asset factor / 1. The asset factor shall consist of the average value of all fixed tangible assets owned, rented or leased by a BEFIT group member as its numerator and the average value of all fixed tangible assets owned, rented or leased by the BEFIT group as its denominator. / 2. In the five years that follow a taxpayer joining an existing or new BEFIT group, its asset factor shall also include the total amount of costs incurred for research, development, marketing and advertising by the taxpayer over the six years that preceded its joining the group.

Article 45 e (new): Article 45e / Allocation of assets / 1. Without prejudice to Article 22(2) and (3), an asset shall be included in the asset factor of its economic owner. Where the economic owner cannot be identified, the asset shall be included in the asset factor of the legal owner. / However, an asset that is not effectively used by its economic owner shall be included in the factor of the BEFIT group member that effectively uses that asset, provided that the asset represents more than 5 % of the value for tax purposes of all fixed tangible assets of the BEFIT group member that effectively uses it. / 2. Except in the case of leases between BEFIT group members, leased assets shall be included in the asset factor of the BEFIT group member that is the lessor or the lessee of the asset. The same shall apply to rented assets.

Change 26

Changed:Article 45 f (new): Article 45f / Valuation / 1.Regarding Landvaluation, the following rules shall apply: / (a) land and other non-depreciable fixed tangible assets shall be valued at their original cost.cost; / 2.(b) Anan individually depreciable fixed tangible asset shall be valued at the average of its value for tax purposes at the beginning and at the end of a tax year. / Where, as a result of one or more intra-group transactions, an individually depreciable fixed tangible asset is included in the asset factor of a BEFIT group member for less than a tax year, the value to be taken into account shall be calculated having regard to the number of months that the asset was included in the asset factor of that BEFIT group member.member; / 3.(c) Thethe renter or lessee of an asset of which it is not the economic owner shall value that rented or leased asset at eight times the net annual rental or lease payment due, less any amounts receivable from sub-rentals or sub-leases. / A BEFIT group member renting out or leasing an asset of which it is not itsthe economic owner shall value that rented or leased asset at eight times the net annual rental or lease payment due.due; / 4.(d) Anan asset sold by a BEFIT group member to a person outside the BEFIT group following an intra-group transfer in the same or the previous tax year shall be included in the asset factor of the transferring BEFIT group member for the period between the intra-group transfer and the sale to the person outside the BEFIT group, except where the BEFIT group members concerned demonstrate that the intra-group transfer was made fo…concern…

Change 27

Changed:Article 45 g (new): Article 45g / Composition of the sales factor / 1. The sales factor shall consist of the total sales allocated to a BEFIT group membermember, as its numeratornumerator, and the total sales of the BEFIT groupgroup, as its denominator.

Article 45 h (new): Article 45h / Sales by destination / 1. Sales of goods shall be included in the sales factor of the BEFIT group member located in the Member State where the dispatch or transport of the goods to the person acquiring them ends. Where that place cannot be determined, the sales of goods shall be attributed to the BEFIT group member located in the Member State of the last identifiable location of the goods. / 2. Supplies of services shall be included in the sales factor of the BEFIT group member located in the Member State where the services are physically carried out or actually supplied. / 3. Where there is no BEFIT group member in the Member State where the goods are delivered or the services are supplied, or where goods are delivered or services are supplied in a third country, the sales of goods and supplies of services shall be included in the sales factor of all BEFIT group members in proportion to their labour and asset factors. / 4. Where there is more than one BEFIT group member in the Member State where the goods are delivered or the services are supplied, the sales shall be included in the sales factor of all BEFIT group members located in that Member State in proportion to their labour and asset factors.

Change 28

Changed:Article 45 i (new): Article 45i / Detailed rules on the calculation of factors / The Commission is empowered to adopt delegated acts in accordance with Article 74 to supplement this Directive by laying down detailed rules on the calculation of the labour, asset and sales factors, the allocation of employees and payroll, assets and sales to the respective factor and the valuation of assets. Those delegated acts shall be adopted in accordance with the examination procedure referred to in Article 74(2).

Article 46 – paragraph 1: 1. By way of derogation from Articles 42 to 45a, where a BEFIT group member conducts its principal business in the field of extractive activities, its revenues, expenses and other deductible items which stem from such activities shall be attributed to the BEFIT group member located in the Member State where the extraction takes place.

Article 46 – paragraph 2: 2. By way of derogation from Article 42 to 45a, where there is no BEFIT group member in the Member State of extraction, or where the extraction takes place in a third country jurisdiction, the revenues, expenses and other deductible items which stem from such activities shall be attributed to the BEFIT group member to which they accrued.

Change 29

Changed:Article 47 – paragraph 1 – introductory part:1: 1. By way of derogation from Article 42 to 45a and without prejudice to Article 15, the revenues, expenses and other deductible items which stem from the following activities shall be excluded from the BEFIT tax base in any of the following cases:

Change 30

Changed:Article 48 – paragraph 2: 2. In addition to the adjustments listed in paragraph 1, a Member State maymay, subject to Directive (EU) 2022/2523, allow for increasing or decreasing, through additional items, the allocated part of BEFIT group members that are resident for tax purposes or situated in the form of a permanent establishment in that Member State. Such adjustments shall be subject to the provisions of Directive (EU) 2022/2523.

Article 48 – paragraph 2 a (new): 2a. A Member State providing incentives for research and development shall refrain from offering output-based incentives, such as patent boxes, which would decrease the allocated part of BEFIT group members that are resident for tax purposes or situated in the form of a permanent establishment in that Member State.

Change 31

Changed:Article 57 – paragraph 3 a– subparagraph 2 (new): 3a.For Allthe purposes of point (d)(ii), all supporting documentation that was used to build the BEFIT tax base referred to in paragraph 3, pointthat (d)(ii)provision shall be kept for ten10 years in order to be made available to the competent authorities of all Member States in which the BEFIT group members are resident for tax purposes or situated in the form of a permanent establishment.

Change 32

Changed:Article 6057 – paragraph 24 a (new): 2a. The4a. MemberBEFIT Statesteams shall ensureuse adequateall humanexisting resourcesprocedures toand arrangements offered by Directive 2011/16/EU on administrative cooperation in the BEFITfield team,of includingtaxation byto providingensure contentan efficient cooperation and languageexchange trainingof toinformation thebetween BEFITnational teamtax representatives.administrations.

Change 33

Added:Article 60 – paragraph 2 a (new): 2a. Member States shall attribute adequate human resources to the BEFIT team, including by providing content and language training to the BEFIT team representatives.

5 unchanged paragraphs

Article 60 – paragraph 3: 3. Information communicated between the members of a BEFIT team, shall be provided by electronic means to the extent possible, via a secure connection or a secure network, through making use of a BEFIT collaborative tool.

Article 60 – paragraph 4: 4. To facilitate the operation and communication of the BEFIT team, the Commission shall, by means of implementing acts, standardise the communication of the information between the members of a BEFIT team through making use of a BEFIT collaborative tool and support the secure transmission of information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 73.

Article 62 – paragraph 1: 1. Until 30 June 2035, each BEFIT group member shall file its individual tax return with the competent authority of the Member State in which that BEFIT group member is resident for tax purposes or situated in the form of a permanent establishment no later than three months after receipt of the notice from the filing authority pursuant to Article 61(3), (4) or (5), or in case of a domestic group, no later than eight months from the end of the fiscal year.

Article 63 – paragraph 1: 1. Until 30 June 2035, a BEFIT group member shall notify the competent authority of the Member State in which it is resident for tax purposes or situated in the form of a permanent establishment of errors in the individual tax return within two months of the timely submission of such return.

Article 64 – paragraph 1: 1. Until 30 June 2035, the competent authority of the Member State in which a BEFIT group member filed its individual tax return shall issue an individual tax assessment in accordance with the individual tax return. The enforcement of the tax liability shall be governed by the law of that Member State.