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
3
positions filed
in the 326 files tracked
1
legislative file
of 326 tracked
2
with a full position paper
attached to a submission
Counts here are a floor, never a total: they cover the 326 consultation files tracked so far (29,503 submissions, mostly 2025–26), so an organization's real filing history is larger, not smaller.
Who they are
Among the 126 think tanks and research institutions on this site, they rank #78 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 30 Aug 2026).
- Register category
- Think tanks and research institutions
- Head office
- Amsterdam, Netherlands
Self-declared to the EU Transparency Register (snapshot 30 Aug 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 3 positions between 26 Jan 2023 and 19 Dec 2023, across 1 of the 326 legislative files tracked here, attaching a full position paper 2 times.
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.
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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.