Michael Devereux and Simon Loretz present a study from the Oxford University Centre for Business Taxation and the European Tax Policy Forum on the EU's proposed common consolidated corporate tax base
Last month the European Commission summarised its progress towards its Common Consolidated Corporate Tax Base (CCCTB). The idea of the CCCTB was first proposed by the Commission in 2001 and since 2004 a working group has been developing the proposal. The recent summary issued by the Commission reviewed progress to date and set out steps towards the goal of a legislative proposal during 2008.
As is well known the basic aim of the proposal is to have a single corporate tax base in the EU. Participating companies would no longer be required to identify profit made in each Member State...
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Michael Devereux and Simon Loretz present a study from the Oxford University Centre for Business Taxation and the European Tax Policy Forum on the EU's proposed common consolidated corporate tax base
Last month the European Commission summarised its progress towards its Common Consolidated Corporate Tax Base (CCCTB). The idea of the CCCTB was first proposed by the Commission in 2001 and since 2004 a working group has been developing the proposal. The recent summary issued by the Commission reviewed progress to date and set out steps towards the goal of a legislative proposal during 2008.
As is well known the basic aim of the proposal is to have a single corporate tax base in the EU. Participating companies would no longer be required to identify profit made in each Member State...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
