Commission

This overview highlights the Commission’s (i) launch of a roadmap and a public consultation to fight the use of shell entities for tax purposes (ATAD III) and a roadmap to tackle debt-equity bias in corporate taxation (DEBRA), (ii) request to Bulgaria to abolish the exemption for undertaxed subsidiaries, to Germany to communicate all measures implementing ATAD and ATAD II and to Sweden to amend its interest deductibility rules for EU/EEA States, (iii) closure of infringement procedures against some Member States, (iv) approvals of the Danish tax deferral schemes aimed at supporting enterprises and the Italian scheme to support audio-visual production companies affected by the COVID-19 pandemic.