In 2021 the European Commission released its “Communication on Business Taxation for the 21st Century”.[1] The Communication set out the Commission’s long-term vision and short-term legislative agenda and demonstrated the aim of aligning EU Member State tax frameworks in a globalised, digital and post-Covid economy to meet the needs of public financing as well as achieving a green and digital transition.[2] (See also article by Caroline Austin, “Legal Monitor” in this issue).
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