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.