DRAFT REPORT on the role of simple tax rules and tax fragmentation in European competitiveness

European Parliament 2024-2029 Committee on Economic and Monetary Affairs 24.03.2025 DRAFT REPORT 2024/2118(INI) on the role of simple tax rules and tax fragmentation in European competitiveness (2024/2118(INI)) Committee on Economic and Monetary Affairs Rapporteur: Michalis Hadjipantela EN United in diversity EN PR_INI CONTENTS Page MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION.............................................3 EXPLANATORY STATEMENT ............................................................................................10 ANNEX: ENTITIES OR PERSONS FROM WHOM THE RAPPORTEUR HAS RECEIVED INPUT..................................................................................................................11 PE770.261v01-00 2/11 PR\1317160EN.docx MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION on the role of simple tax rules and tax fragmentation in European competitiveness (2024/2118(INI)) The European Parliament, –having regard to Article 4 and Articles 63 to 66 of the Treaty on the Functioning of the European Union and the principles of the internal market, free movement of goods, services, capital and people, –having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113, 114 and 115 thereof, –having regard to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States1 (the...