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

Lucinda Ritchie // 21 July 2017

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 …

Corporation tax reform: theory, evidence and avoidance

06 July 2016
There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century …

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

Corporation tax reform: theory, evidence and avoidance

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