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
- European Union
- J. Lamotte
- European Taxation, 2012 (Volume 52), No 6
- 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.