On 6 October 2026, the European Parliament adopted a resolution on the EU’s approach to corporate tax policy, by 364 votes to 69 with 162 abstentions. It asks the Commission to assess the impact of the Side-by-Side agreement with the US, including possible revenue losses for EU countries.
MEPs urge the Commission to re-examine its BEFIT proposal for inconsistencies with Pillar Two and consider a narrower, step-by-step version.
The resolution backs broad international measures, but holds that unilateral measures, including digital services taxes, remain legitimate for Member States. It asks Member States to engage constructively in the UN tax process, as a complement to the OECD/G20 work.