Fair and efficient? On the EC’s proposals for corporate tax reform in the digital single market

In the wake of the Ecofin meeting that took place in Tallinn on September 15-16, the European Commission published a communication on “A Fair …

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 …

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 …

Radical, but not equal: assessing corporate tax reforms

27 July 2016
A tax on turnover would tax profitable and loss-making firms equally, potentially posing an insurmountable hurdle to struggling firms, and eliminating …