Corporate Tax in the Context of of the European Union Law

Corporate tax is a very important tax forms. Therefore, the European Commission adopted Proposal on a Common Corporate Tax Base (CCCTB). The re-launch of the CCCTB initiative aims to facilitate business within the EU by subjecting taxpayers to a single rulebook of corporate tax legislation to apply across the internal market and also make the system more robust and resilient to aggressive tax planning. Both objectives impact decisively and directly on to the internal market, precisely as they aim to eradicate distortions in its functioning