The European Commission’s Proposal for a Common Consolidated Corporate Tax Base
The European Commission is currently preparing 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 an...
Cur síos iomlán
Sonraí bibleagrafaíochta
Príomhchruthaitheoir: |
Fuest, C |
Formáid: | Journal article
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Foilsithe / Cruthaithe: |
2008
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