Abstract
The idea of a common consolidated corporate tax base (CCCTB) has been discussed in the European Union for more than 15 years. In June 2018, Germany and France agreed on a catalogue of reforms including the common corporate tax base (CCTB), which was intended to give the negotiations an extra boost. Against this backdrop, the Austrian Presidency of the Council of the European Union intensified work on the CCTB proposal. This article sheds some light on key issues regarding the CCTB.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
