This directive proposes a unified framework for corporate taxation in the EU to standardize the calculation of tax bases across member states. It seeks to reduce compliance costs, prevent tax avoidance, and eliminate distortions caused by varying national tax systems. The initiative aligns with international standards, such as OECD/G20 agreements, to ensure coherence in global taxation. Companies operating cross-border would benefit from simplified rules and a consolidated tax base, while member states retain sovereignty over tax rates. A formula-based allocation mechanism is envisioned to distribute taxable profits fairly among countries where economic activity occurs.