This is an important message: The current crisis should be the wake-up call for more European solidarity and not less. A tax directly levied by the EU could be a good step in that direction and hopefully reduce debates about “who pays and who receives” in the future. (1/6) https://twitter.com/EulawLive/status/1252516864250515456

The authors do not say what kind of tax that could be and, of course, this requires careful analysis and debate.
Nevertheless, I want to throw in some reasons why transferring the corporate income tax from the national level to the European level could be a first candidate (2/6)

1. It is not the most important tax in terms of revenue for member states, but still substantial enough to strengthen the European Union compared to the status quo (currently states levy around 3% GDP: https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_trends_report_2019.pdf (p. 43)) (3/6)

2. It is prone to tax competition among member states potentially resulting in a lower than optimal level of taxation. (4/6)

http://3.In  the case of multinational corporations, current concepts do not succeeds in attributing the corporate tax base to different states without raising substantial disputes. (5/6)

(Just a guess, but if the current crisis leads to more remote work in the long term, this might become even more difficult). (6/6)