The CCCTB Proposal: The Next Step towards Corporate Tax Harmonization in the European Union?

Journal
Vascega, M.; Thiel, S. van
European Union
European Taxation 2011 (Volume 51), No. 9/10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.