Who Will Pay the National Contribution on Operating Surplus?

Quentin Parrinello and Kane Borders
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Quentin Parrinello: EU Tax - EU Tax Observatory
Kane Borders: EU Tax - EU Tax Observatory

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Abstract: In June 2023, the Commission proposed a new contribution based on company profits as part of the next generation of EU's own resources. This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal. The projected total revenues using 2021 data range from 3.5bn€ to 17.7bn€ depending on the rate used. Member states with the largest economy will be the biggest contributors in absolute terms. In relative terms, Member states with a larger share of corporate profits out of their total tax revenues will be the biggest contributors.

Date: 2023-06
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04174668
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Published in 2023

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