International - Common Consolidated Corporate Tax Base: A Problem for All Solutions?
- L. Verdoner
- International Transfer Pricing Journal, 2012 (Volume 19), No 1
- 28 December 2011
After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union. The International Transfer Pricing Journal features a comparative survey examining how this proposal has been received in various Member States. In this issue the outline prepared by Mr. Louan Verdoner is presented.