The Commission's Proposal for a CCCTB Directive: Analysis and Comment

Journal
Cerioni, L.
European Union
Bulletin for International Taxation 2011 (Volume 65), No. 9
FormatPDF
EUR
40
| USD
45 (VAT excl.)

The author, in this article, examines the Commission's proposals for a Directive in respect of the Common Consolidated Corporate Tax Base (CCCTB) and the implications of the proposals for the CCCTB, corporate taxpayers and the Member States of the European Union.