Desuden har Kommissionen i sin tredje situationsrapport meddelt, at den agter at fremlægge en redegørelse om virksomhedsbeskatning samt et forslag til direktiv om harmonisering af virksomhedernes beskatningsgrundlag.
In addition, the Commission has announced in its Third Progress Report that it will present a communication on enterprise taxation together with a proposal for a directive to harmonize the tax base of enterprises.