Add to ORKGThe European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission´s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
On 25 October 2016, the European Commission (EC) presented two legislative proposals to create a Com...
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major deve...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the Eur...
The globalisation of economic activity and the growing importance of multinational corporations have...
This paper summarises the main topics that were discussed at the International Tax Conference on th...
International audienceAt the end of 2016, the European Commission proposed to re-launch the common c...
After intensive and extensive preparation, the European Commission released the long-awaited proposa...
The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical...
There is a need to increase investment and growth in the European Union. Major obstacles are the ver...
The European Commission is working on a proposal for a Common Consolidated Corporate Tax Base (CCCTB...
In 2016, the European Commission re-launched the project for a common consolidated corporate tax bas...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
On 25 October 2016, the European Commission (EC) presented two legislative proposals to create a Com...
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major deve...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the Eur...
The globalisation of economic activity and the growing importance of multinational corporations have...
This paper summarises the main topics that were discussed at the International Tax Conference on th...
International audienceAt the end of 2016, the European Commission proposed to re-launch the common c...
After intensive and extensive preparation, the European Commission released the long-awaited proposa...
The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical...
There is a need to increase investment and growth in the European Union. Major obstacles are the ver...
The European Commission is working on a proposal for a Common Consolidated Corporate Tax Base (CCCTB...
In 2016, the European Commission re-launched the project for a common consolidated corporate tax bas...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
On 25 October 2016, the European Commission (EC) presented two legislative proposals to create a Com...
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major deve...