European Union - The CCCTB Proposal: The Next Step towards Corporate Tax Harmonization in the European Union?
- European Union
- M. Vascega; S. van Thiel
- European Taxation, 2011 (Volume 51), No 9/10
- 8 August 2011
On 16 March 2011, the European Commission adopted a proposal on the Common Consolidated Corporate Tax Base (CCCTB), which starts a new cycle of discussions on corporate tax harmonization in the European Union. This article traces the different steps that this ambitious project went through and will have to go through before its provisions can come into effect.