Epicenter Archives
23 March 2022
At the end of 2021, the European Commission released a “Proposal for a council directive on ensuring a global minimum level of taxation for …
Antoine Hoizey // 9 September 2021
The GAFAM, an acronym for US tech giants Google, Apple, Facebook, Amazon and Microsoft, are constantly – and wrongly – accused of not paying …
Pedro De Marcos // 26 July 2021
What was once a pipedream in academic circles, a global minimum corporate tax might soon be a reality that could change the way the …
Julian Jessop // 11 June 2021
The G7 agreement on new principles for taxing multinationals is not the ‘breakthrough’ that many are claiming. It probably will not make a lot …
11 May 2021
The taxation of capital—at both the individual and the corporate level – is much debated and affects economic growth by lowering the incentives to …
30 November 2017
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 …
2 August 2017
According to the Commission, the new CCCTB initiative is the most ambitious corporate tax reform ever proposed in the EU. However, despite the most …
23 October 2016
The European Commission (EC) has renewed its proposals on the Common Consolidated Corporate Tax Base (CCCTB) initiative. The initiative refers to two proposals by …
Giovanni Caccavello // 03.11.2016
The European Commission has rebooted its proposal for a Common Consolidated Corporate Tax Base. The CCCTB aims to tax multinationals operating in more …
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 …
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