EU Members Divided Over Scope of Corporate Tax Reform Proposals

European Union member countries are divided over whether the bloc’s proposals for a common corporate tax base and new anti-tax abuse provisions would apply to all companies or only to large multinationals.

“It is obvious that the issue of whether or not to extend the scope to all taxpayers is undermining further progress at technical level,’' Finland said in a confidential Sept. 19 document.

The Finnish presidency document, obtained by Bloomberg Tax, is designed to guide negotiations over the next three months. It said that member state positions “have become entrenched, despite efforts by past presidencies to reach a ...