European corporate taxation is changing, mainly due to an increasing need to protect corporate tax bases. In 2016, the European Union adopted the Anti-Tax Avoidance Directive. Legislation is already in place in the member states. The European Commission has proposed a directive on a common corporate tax base, at the same time as new tax principles for digital services are being discussed. In a new report from SNS, Mattias Dahlberg, Professor of tax law, analyses this development from a Swedish perspective.
