This study realised by the IBFD Task Force on EU Law, analyses the critical issues of legal interpretation that might arise from the application of the proposed BEFIT Directive and puts forward possible solutions, focusing on four main areas.
IBF
International Bureau of Fiscal Documentation
Academic / research · Netherlands · EU Transparency Register 135950711071-58
4
positions filed
in the 665 files tracked
2
legislative files
of 665 tracked
3
with a full position paper
attached to a submission
Counts here are a floor, never a total: they cover the 665 consultation files tracked so far (57,774 submissions, mostly 2021–26), so an organization's real filing history is larger, not smaller.
Who they are
Among the 163 think tanks and research institutions on this site, they rank #68 by legislative files engaged, a count of participation, not a measure of influence.
2.5
declared lobbying FTE
self-declared
–
declared costs / yr (floor)
0
EP accreditations
as declared to the register
2013
in the register since
Declares membership of
- IFA (International Fiscal Association)
- EATLP (European Association of Tax Law Professors)
- IATJ (International Association of Tax Judges)
Self-declared to the EU Transparency Register (snapshot 14 Oct 2026).
- Register category
- Think tanks and research institutions
- Head office
- Amsterdam, Netherlands
Self-declared to the EU Transparency Register (snapshot 14 Oct 2026); cost bands are floors, not audited totals. Reused under Commission Decision 2011/833/EU.
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Their record over time
International Bureau of Fiscal Documentation filed 4 positions between 17 Mar 2022 and 19 Dec 2023, across 2 of the 665 legislative files tracked here, attaching a full position paper 3 times.
2022 · 1 filed2023 · 3 filed
What they argued
This study, from one of the members of the IBFD Task Force on EU Law, performs a legal assessment of the proposed Directive on Head Office Taxation, and puts forward alternatives to overcome the identified concerns. It is structured around the building blocks of the proposal: (i) scope; (ii) access to the regime; (iii) substantive tax rules; and (iv) procedural tax rules.
BEFIT represents an important step towards addressing corporate tax disparities across member States more comprehensively and coherently. It also provides a consistent framework for corporate tax compliance that may promote greater transparency and certainty. Therefore, we welcome this initiative by the Commission.
The IBFD Task Force on EU Law comprises a group of IBFD Academic researchers habitually devoted to independent research on EU law. All of the members of the Task Force are independent scholars. The IBFD Task Force on EU Law is entirely funded by IBFD and does not receive additional funds from private companies or States that may be, directly or indirectly, impacted by the outcome of the relevant public consultation.
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Turns up on the same files
Organizations that also filed on at least two of the same consultations. A shared interest in the same dossiers, not evidence of coordination, and we do not suggest any.
Showing 5 of 11.
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Everything on this page comes from International Bureau of Fiscal Documentation’s own submissions to the European Commission. We have added nothing and interpreted nothing. If something is wrong or out of date, email info@policyspeak.com and we will correct it. If you are an individual named in a record, our privacy policy sets out your rights to correction, objection and removal.
Quotes are verbatim from submissions published by the European Commission, trimmed to their opening passage and never summarized by a model. Organizations only, never individuals. Reused under Commission Decision 2011/833/EU; the European Commission is not liable for this reuse.