To ask Her Majesty's Government whether there are proposals by the European Commission to introduce a common tax base for business; and, if so, whether they support such a measure. [HL1076]

To date, the European Commission has not brought forward a legislative proposal to establish a EU Common consolidated corporate tax base.

To ask Her Majesty's Government whether proposals to introduce a common tax base for business would require a unanimous vote of the Council of the European Union.[HL1077]

An EU legislative proposal to establish a common consolidated corporate tax base among the 27 EU member states would require a unanimous vote in the Council of the European Union.