The Minimum Corporate Tax Directive and EU Challenges Today

At the end of 2021, the European Commission released a “Proposal for a council directive on ensuring a global minimum level of taxation for …

GAFAM tax: the hidden truth

The GAFAM, an acronym for US tech giants Google, Apple, Facebook, Amazon and Microsoft, are constantly – and wrongly – accused of not paying …

A Global Minimum Corporate Tax Won’t Come Without a Cost

What was once a pipedream in academic circles, a global minimum corporate tax might soon be a reality that could change the way the …

G7 deal on multinational tax fails to live up to the hype

The G7 agreement on new principles for taxing multinationals is not the ‘breakthrough’ that many are claiming. It probably will not make a lot …

Taxing Capital – An International Comparison

The taxation of capital—at both the individual and the corporate level – is much debated and affects economic growth by lowering the incentives to …

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 …