The Tax Base for CCCTB: The Role of Principles

The European Commission is working on a proposal for a Common Consolidated Corporate Tax Base (CCCTB). A draft Directive is expected to be published during the course of 2008. The proposal aims to tackle some fundamental problems encountered as a result of lack of corporate tax harmonisation, especi...

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Bibliographic Details
Main Authors: Freedman, J, Macdonald, G
Format: Book
Published: 2008