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CCCTB

 
Danny Beeton Partner Grant Thornton UK LLP summarises the CCCTB proposal highlights the differences between CCCTB and transfer pricing and looks at what is likely to happen next
 
The European Council of Ministers has given its support to an initiative of the European Commission's Directorate-General responsible for Taxation and Customs (Taxud) which is aimed at addressing in a systemic way the tax obstacles which exist for companies that operate in more than one Member State (MS) of the European Union. This initiative known as the Common Consolidated Corporate Tax Base or CCCTB is expected to result in a Directive in autumn 2008 for possible implementation by taxpayers from January 2011.
 
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