The CCCTB is not the corporate tax reform the EU needs

According to the Commission, the new CCCTB initiative is the most ambitious corporate tax reform ever proposed in the EU. However, despite the most …

Moscovici’s CCCTB proposal proves unworkable both in theory and in practice

The European Commission seems unable to decide the primary function of the CCCTB; is it mainly an anti-tax-avoidance scheme or is it an exercise …

CCCTB round 2: an exercise in unification or polarisation?

Originally suggested and then subsequently shelved in 2011, the Common Consolidated Corporate Tax Base is a policy designed to create a unified set of …

The Effect of Corporate Tax Base Harmonization in the EU

The European Commission (EC) has renewed its proposals on the Common Consolidated Corporate Tax Base (CCCTB) initiative. The initiative refers to two proposals by …

The Common Consolidated Corporate Tax Base relaunched

 
The European Commission has rebooted its proposal for a Common Consolidated Corporate Tax Base. The CCCTB aims to tax multinationals operating in more …

The Effect of Harmonisation of the Corporate Tax Base in the EU

Lithuanian Free Market Institute, November 2015
The European Commission has re-launched the Common Consolidated Corporate Tax Base (CCCTB) initiative. CCCTB refers to a proposal …

The CCCTB: we know it’s bad, but is it likely?

Diego Zuluaga // 25.10.2015
Here in EPICENTER, our authors have consistently opposed the Commission’s proposal for a Common Consolidated Corporate Tax Base – better …

Little to look forward to in EU corporation tax

Diego Zuluaga // 22.10.2015
We found out yesterday that, according to the European Commission, the tax rulings entered into by Starbucks and Fiat with …