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European Union - New EU Tax Challenges and Opportunities in a (C)CCTB World: Overview of the EU Commission Proposal for a Draft Directive for a Common Consolidated Corporate Tax Base

Country:
European Union
Author:
J. Lamotte
Issue:
European Taxation, 2012 (Volume 52), No 6
Published:
2 May 2012
This article provides an overview of the European Commission’s Proposal for a Draft Directive for a Common Consolidated Corporate Tax Base, highlighting the opportunities and challenges that taxpayers and Member States will face if the CCCTB is implemented.
 
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