European Commission
Commission work programme 2023 published
The European Commission (EC) published its work programme 2023 on 18 October. It provides a non-comprehensive list of initiatives that EC plans to propose next year.
Regarding taxation, the programme mentions the so-called Business in Europe: Framework for Income Taxation (BEFIT) initiative. BEFIT will be a successor to the previous Common Consolidated Corporate Tax Base (CCCTB) proposals that the Council never adopted. The work programme is most telling in what it leaves out. For example, there are no references to the upcoming tax enablers or EU Pillar 1 proposals, although EC is expected to propose both in 2023.
